IDEAS home Printed from https://ideas.repec.org/a/eee/scaman/v13y1997i2p137-157.html
   My bibliography  Save this article

The influence of corporate governance, industry and country factors on environmental reporting

Author

Listed:
  • Halme, Minna
  • Huse, Morten

Abstract

The relations between corporate environmental reporting in annual reports and corporate governance variables, industry variables and country variables are hypothesized and tested. Empirical evidence is gathered from large corporations in Finland, Norway, Spain and Sweden. The environmental disclosures are examined with the help of a three-class categorization. Industry appears to be the most important factor in explaining environmental disclosure in annual reports. Corporations in industries which are traditionally considered to be polluting, report most on the environment.

Suggested Citation

  • Halme, Minna & Huse, Morten, 1997. "The influence of corporate governance, industry and country factors on environmental reporting," Scandinavian Journal of Management, Elsevier, vol. 13(2), pages 137-157, June.
    • Handle: RePEc:eee:scaman:v:13:y:1997:i:2:p:137-157
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S095652219700002X
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:scaman:v:13:y:1997:i:2:p:137-157. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/wps/find/journaldescription.cws_home/872/description#description .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.