An investigation of environmental disclosures of Australian mining companies in response to Ok Tedi copper mine disaster : a legitimacy perspective

Lee, Yuen Yuen. (1997). An investigation of environmental disclosures of Australian mining companies in response to Ok Tedi copper mine disaster : a legitimacy perspective Master's Thesis, School of Business, The University of Queensland.

       
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Author Lee, Yuen Yuen.
Thesis Title An investigation of environmental disclosures of Australian mining companies in response to Ok Tedi copper mine disaster : a legitimacy perspective
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1997
Thesis type Master's Thesis
Total pages 39
Language eng
Subjects 1503 Business and Management
Formatted abstract The aim of this study is to investigate and compare the changes in the levels of voluntary environmental disclosures of Broken Hill Proprietary Limited (BHP) in its related and non-related mining companies in response to the 1994 Ok Tedi Copper mine disaster. The study is built on the Legitimacy Theory Framework to explain the reaction of those companies to a costly external event. The environmental information disclosed in the annual reports of those companies over the period 1992 to 1996 is analysed. The results show BHP has the highest amount of environmental disclosures, followed by BHP related companies, while BHP non-related companies show only a minor increase in the amount of disclosure over the period studied. These results are consistent with the predictions of Legitimacy Theory.

 
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