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The GAO investigation of corporate environmental disclosure: An opportunity missed

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  • Patten, Dennis M.
  • Freedman, Martin

Abstract

In July 2004, the Government Accountability Office (GAO) issued Environmental Disclosure—SEC should explore ways to improve tracking and transparency of information [Government Accountability Office. 2004. Environmental Disclosure—SEC should explore ways to improve tracking and transparency of information, GAO, Washington, DC]. The report is the culmination of the organization's extensive investigation into environmental disclosure by corporations in their filings with the Securities and Exchange Commission (SEC). The study was undertaken at the request of three members of the U.S. Senate. This commentary provides an extensive overview of the process, the findings, and the subsequent recommendations of the GAO in its investigation into corporate environmental disclosure. More so, however, it critiques the study, identifying what we see as both the strengths and the shortcomings of the GAO's examination.

Suggested Citation

  • Patten, Dennis M. & Freedman, Martin, 2008. "The GAO investigation of corporate environmental disclosure: An opportunity missed," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 435-449.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:4:p:435-449
    DOI: 10.1016/j.cpa.2007.01.005
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    Cited by:

    1. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    2. Jennifer Chen & Charles Cho & Dennis Patten, 2014. "Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice," Journal of Business Ethics, Springer, vol. 125(4), pages 681-692, December.
    3. Guidry, Ronald P. & Patten, Dennis M., 2012. "Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research," Accounting forum, Elsevier, vol. 36(2), pages 81-90.

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