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An Empirical Investigation of the Extensiveness of Stand-Alone Environmental Reporting in South Korea

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  • Charles H. Cho
  • Jong-Seo Choi
  • Young-Min Kwak
  • Dennis M. Patten

Abstract

In contrast to most other countries, South Korea's Ministry of Environment has been providing substantial guidance for corporate stand-alone environmental reporting. Motivated by the existence of such support, we investigate the extensiveness of environmental disclosure for a sample of South Korean firms. Results show higher disclosure scores than those reported in other studies using the same scale. Further, South Korean disclosure is more extensive than that of a matched sample of comparable US companies. While conceding that disclosure extensiveness is not necessarily associated with higher quality, our results suggest authoritative guidance for stand-alone reporting may improve corporate environmental disclosure practices.

Suggested Citation

  • Charles H. Cho & Jong-Seo Choi & Young-Min Kwak & Dennis M. Patten, 2013. "An Empirical Investigation of the Extensiveness of Stand-Alone Environmental Reporting in South Korea," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 33(2), pages 91-103, September.
    • Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:91-103
    DOI: 10.1080/0969160X.2012.743260
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    Cited by:

    1. Patten, Dennis M., 2015. "An insider's reflection on quantitative research in the social and environmental disclosure domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 45-50.

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