Determinants of environmental disclosure in the annual reports of large companies operating in Portugal
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/428 |
Resumo: | Similarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the identification of the factors that explain the extent to which these companies disclose environmental information. This study focuses on the environmental disclosures made in the annual reports by a sample of 109 large firms operating in Portugal during the period 2002-04. Using the content analysis technique we have developed an index in order to assess the presence of the environmental disclosures in companies’ annual reports and their breadth. Based on the extant literature, several characteristics relating to firms’ attributes were selected and their influence on the level of environmental disclosure was tested empirically. The selected explanatory variables were firm size, industry membership, profitability, foreign ownership, quotation on the stock market and environmental certification. The results reveal that, in spite of the fact that the level of environmental information disclosed during the period 2002-04 is low, the extent of environmental disclosure has increased as well as the number of Portuguese companies that disclose environmental information. Moreover, the firm size and the fact that a company is listed on the stock market are positively related to the extent of environmental disclosure. This study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices. |
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Determinants of environmental disclosure in the annual reports of large companies operating in Portugalcorporate social responsibility; environmental reporting; environmental accounting; content analysis; empirical analysis; Portuguese annual reportsSimilarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the identification of the factors that explain the extent to which these companies disclose environmental information. This study focuses on the environmental disclosures made in the annual reports by a sample of 109 large firms operating in Portugal during the period 2002-04. Using the content analysis technique we have developed an index in order to assess the presence of the environmental disclosures in companies’ annual reports and their breadth. Based on the extant literature, several characteristics relating to firms’ attributes were selected and their influence on the level of environmental disclosure was tested empirically. The selected explanatory variables were firm size, industry membership, profitability, foreign ownership, quotation on the stock market and environmental certification. The results reveal that, in spite of the fact that the level of environmental information disclosed during the period 2002-04 is low, the extent of environmental disclosure has increased as well as the number of Portuguese companies that disclose environmental information. Moreover, the firm size and the fact that a company is listed on the stock market are positively related to the extent of environmental disclosure. This study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices.Corporate Social Responsibility and Environmental Management2013-12-17T19:03:57Z2010-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/428oai:ciencipca.ipca.pt:11110/428eng• MONTEIRO, Sónia; GUZMÁN, Beatriz Aibar (2010), “Determinants of environmental disclosure in the annual reports of large companies operating in Portugal”, Corporate Social Responsibility and Environmental Management, Vol. 17, Issue 4, July/August, pp. 185-204. Accession Number: WOS:000281647500001http://hdl.handle.net/11110/428metadata only accessinfo:eu-repo/semantics/openAccessMonteiro, SóniaGuzmán, Beatrizreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-05T12:52:01Zoai:ciencipca.ipca.pt:11110/428Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:00:52.466209Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Determinants of environmental disclosure in the annual reports of large companies operating in Portugal |
title |
Determinants of environmental disclosure in the annual reports of large companies operating in Portugal |
spellingShingle |
Determinants of environmental disclosure in the annual reports of large companies operating in Portugal Monteiro, Sónia corporate social responsibility; environmental reporting; environmental accounting; content analysis; empirical analysis; Portuguese annual reports |
title_short |
Determinants of environmental disclosure in the annual reports of large companies operating in Portugal |
title_full |
Determinants of environmental disclosure in the annual reports of large companies operating in Portugal |
title_fullStr |
Determinants of environmental disclosure in the annual reports of large companies operating in Portugal |
title_full_unstemmed |
Determinants of environmental disclosure in the annual reports of large companies operating in Portugal |
title_sort |
Determinants of environmental disclosure in the annual reports of large companies operating in Portugal |
author |
Monteiro, Sónia |
author_facet |
Monteiro, Sónia Guzmán, Beatriz |
author_role |
author |
author2 |
Guzmán, Beatriz |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Monteiro, Sónia Guzmán, Beatriz |
dc.subject.por.fl_str_mv |
corporate social responsibility; environmental reporting; environmental accounting; content analysis; empirical analysis; Portuguese annual reports |
topic |
corporate social responsibility; environmental reporting; environmental accounting; content analysis; empirical analysis; Portuguese annual reports |
description |
Similarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the identification of the factors that explain the extent to which these companies disclose environmental information. This study focuses on the environmental disclosures made in the annual reports by a sample of 109 large firms operating in Portugal during the period 2002-04. Using the content analysis technique we have developed an index in order to assess the presence of the environmental disclosures in companies’ annual reports and their breadth. Based on the extant literature, several characteristics relating to firms’ attributes were selected and their influence on the level of environmental disclosure was tested empirically. The selected explanatory variables were firm size, industry membership, profitability, foreign ownership, quotation on the stock market and environmental certification. The results reveal that, in spite of the fact that the level of environmental information disclosed during the period 2002-04 is low, the extent of environmental disclosure has increased as well as the number of Portuguese companies that disclose environmental information. Moreover, the firm size and the fact that a company is listed on the stock market are positively related to the extent of environmental disclosure. This study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-01-01T00:00:00Z 2013-12-17T19:03:57Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11110/428 oai:ciencipca.ipca.pt:11110/428 |
url |
http://hdl.handle.net/11110/428 |
identifier_str_mv |
oai:ciencipca.ipca.pt:11110/428 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
• MONTEIRO, Sónia; GUZMÁN, Beatriz Aibar (2010), “Determinants of environmental disclosure in the annual reports of large companies operating in Portugal”, Corporate Social Responsibility and Environmental Management, Vol. 17, Issue 4, July/August, pp. 185-204. Accession Number: WOS:000281647500001 http://hdl.handle.net/11110/428 |
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metadata only access info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
metadata only access |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Corporate Social Responsibility and Environmental Management |
publisher.none.fl_str_mv |
Corporate Social Responsibility and Environmental Management |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799129878869573632 |