US Resource Company Environmental Disclosure Practices: What, Where And How?
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ISSN der Zeitschrift
Sh@ring – EnviroInfo 2004
Track 7: corporate sustainability communication and reporting
Editions du Tricorne
This study examines the voluntary environmental reporting practices of US companies over five mediums namely, hard copy annual reports, hard copy environmental reports, internet annual reports, internet environmental reports and additional environmental disclosures on the Internet of 135 US resource companies listed on the New York Stock Exchange over the 1999-2000 fiscal year. These resource companies were chosen on the basis of their operations having a very large impact on the environment. The results of this study indicate that US resource companies on average disclose low levels of environmental information in all mediums examined. The majority of US resource companies primarily adopt hard copy annual reports and internet-based annual reports to report environmental disclosures and hence fail to exploit the power of other mediums for environmental disclosures. This study attributes the conservative levels of environmental disclosure on different motivations that US resource companies have in disclosing in different mediums.