Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures

Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and pr...

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Bibliographic Details
Published in:Journal of business ethics
Authors: Jose, Anita (Author) ; Lee, Shang-Mei (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2007
In: Journal of business ethics
Year: 2007, Volume: 72, Issue: 4, Pages: 307-321
Further subjects:B Corporate Citizenship
B Business Ethics
B Content Analysis
B environmental management practices
B Environmental disclosures
B global corporations
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Description
Summary:Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and practices of the 200 largest corporations in the world. Based on a content analysis of the environmental reports of Fortune’s Global 200 companies, this research analyzes the content of corporate environmental disclosures with respect to the following seven areas: environmental planning considerations, top management support to the institutionalization of environmental concerns, environmental structures and organizing specifics, environmental leadership activities, environmental control, external validations or certifications of environmental programs, and forms of corporate environmental disclosures.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-006-9172-8