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Assessing corporate environmental reporting motivations: differences between ‘close‐to‐market’ and ‘business‐to‐business’ companies

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  • Janet Haddock‐Fraser
  • Iain Fraser

Abstract

In this paper we examine whether proximity to market affects the extent and form of corporate environmental reporting of companies listed in the FTSE 250. The reason for examining this issue is that it is frequently asserted, but not demonstrated, that closeness to market will correlate positively with proactive communication of environmental activities. Our results show that this assertion is, in particular reporting contexts, true. In particular, we find that companies who are close to market, or are brand‐name companies, are highly likely to adopt one of the several forms of environmental reporting considered (particularly reporting on product life‐cycle or supply chain and reporting through the BitC benchmark system). We also show that companies proximate to market are more likely to be the target of media attention, but are unable within the bounds of the research to assess whether this is a cause of increased environmental reporting or an effect of it. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

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  • Janet Haddock‐Fraser & Iain Fraser, 2008. "Assessing corporate environmental reporting motivations: differences between ‘close‐to‐market’ and ‘business‐to‐business’ companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(3), pages 140-155, May.
    • Handle: RePEc:wly:corsem:v:15:y:2008:i:3:p:140-155
    DOI: 10.1002/csr.147
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