The relationship between environmental performance and environmental disclosure

Aries Widiarto Sutantoputra, Margaret Lindorff, Elizabeth Wilhelmina Prior Jonson

Research output: Contribution to journalArticleResearchpeer-review

20 Citations (Scopus)

Abstract

The largely voluntary nature of environmental reporting in Australia has given firms the option of deciding what, if any, environmental information they wish to disclose. Previous studies in the US and Canada have found mixed results on the relationship between environmental performance and environmental disclosure. This research identified the level of environmental disclosure of 53 ASX200 Australian listed companies, and tested whether better performing companies with either lower emissions or more positive Corporate Monitor environmental ratings were likely to disclose more information on their environmental performance. It found a generally low level of environmental disclosure assessed by the elements of the Global Reporting Initiative (GRI) 2002, and that environmental performance was not significantly associated with level of environmental disclosure. However, larger companies, those in polluting industries, and those with higher levels of capital investment disclosed more environmental information.
Original languageEnglish
Pages (from-to)51 - 65
Number of pages15
JournalAustralasian Journal of Environmental Management
Volume19
Issue number1
DOIs
Publication statusPublished - 2012

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