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Determinants of environmental disclosure in the annual reports of large companies operating in Portugal

Corporate social-responsibility and environmental management, 2010-07, Vol.17 (4), p.185-204 [Peer Reviewed Journal]

Copyright © 2009 John Wiley & Sons, Ltd. and ERP Environment ;Copyright Wiley Periodicals Inc. Jul/Aug 2010 ;ISSN: 1535-3958 ;EISSN: 1535-3966 ;DOI: 10.1002/csr.197

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  • Title:
    Determinants of environmental disclosure in the annual reports of large companies operating in Portugal
  • Author: da Silva Monteiro, Sónia Maria ; Aibar-Guzmán, Beatriz
  • Subjects: Annual reports ; Content analysis ; corporate social responsibility ; Disclosure ; empirical analysis ; environmental accounting ; Environmental management ; environmental reporting ; Information ; Portuguese annual reports ; Securities markets ; Social responsibility ; Studies
  • Is Part Of: Corporate social-responsibility and environmental management, 2010-07, Vol.17 (4), p.185-204
  • Description: Similarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the identification of the factors that explain the extent to which these companies disclose environmental information. This study focuses on the environmental disclosures made in the annual reports by a sample of 109 large firms operating in Portugal during the period 2002–04. Using the content analysis technique we have developed an index in order to assess the presence of the environmental disclosures in companies' annual reports and their breadth. Based on the extant literature, several characteristics relating to firms' attributes were selected and their influence on the level of environmental disclosure was tested empirically. The selected explanatory variables were firm size, industry membership, profitability, foreign ownership, quotation on the stock market and environmental certification. The results reveal that, in spite of the fact that the level of environmental information disclosed during the period 2002–04 is low, the extent of environmental disclosure has increased as well as the number of Portuguese companies that disclose environmental information. Moreover, the firm size and the fact that a company is listed on the stock market are positively related to the extent of environmental disclosure. This study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.
  • Publisher: Chichester, UK: John Wiley & Sons, Ltd
  • Language: English
  • Identifier: ISSN: 1535-3958
    EISSN: 1535-3966
    DOI: 10.1002/csr.197
  • Source: Alma/SFX Local Collection
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