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GRI Application Levels and Disclosure on Specific Environmental Activities: An Empirical Investigation of Industry Membership and Geographical Region of Top European Companies

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  • Abeer Hassan
  • Colette Hunter
  • Ayodele Asekomeh

Abstract

This study investigates the link between voluntarily declared Global Reporting Initiative (GRI) application levels and the actual level of disclosure on the specific environmental concerns of packaging, waste, recycling, climate change activities and carbon footprint in European companies' reports. The study also examines the extent to which the geographical location and industry membership of European companies affects the level of environmental disclosure and GRI application levels. The study uses a two-stage approach: it explores the possible link between GRI application levels and actual disclosure on specific environmental activities in the first stage, and then categorises these on the basis of industry membership and geographical regions in the second. The results show that top European companies demonstrate considerable awareness that disclosure on specific environmental activities has become a theme of strategic choice. Additionally, specific environmental activities provide some positive evidences to establish a link between GRI application levels and actual environmental disclosures, although the outcomes are mixed. These linkages are also better understood when sample firms are categorised by industry membership and geographical region.

Suggested Citation

  • Abeer Hassan & Colette Hunter & Ayodele Asekomeh, 2013. "GRI Application Levels and Disclosure on Specific Environmental Activities: An Empirical Investigation of Industry Membership and Geographical Region of Top European Companies," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 33(3), pages 156-176, December.
    • Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:156-176
    DOI: 10.1080/0969160X.2013.840539
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    Cited by:

    1. Bonsón, Enrique & Bednárová, Michaela & Perea, David, 2023. "Disclosures about algorithmic decision making in the corporate reports of Western European companies," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
    2. Heiko Thimm & Karsten Boye Rasmussen, 2021. "Website disclosure of environmental compliance management—the case of European production companies," Journal of Environmental Studies and Sciences, Springer;Association of Environmental Studies and Sciences, vol. 11(4), pages 648-670, December.
    3. Cinthia Leonora Murillo‐Avalos & Mitzi Cubilla‐Montilla & Miguel Ángel Celestino Sánchez & Purificación Vicente‐Galindo, 2021. "What environmental social responsibility practices do large companies manage for sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 153-168, January.
    4. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    5. Blanca L. Delgado‐Márquez & Luis Enrique Pedauga, 2017. "Environmental Behavior and MNEs: A Strategy Pulled by Stakeholder Engagement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(7), pages 927-939, November.

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