Towards a positive theory of environmental disclosures

Gordon, Benedict R. (1992). Towards a positive theory of environmental disclosures Honours Thesis, Department of Commerce, The University of Queensland.

       
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Author Gordon, Benedict R.
Thesis Title Towards a positive theory of environmental disclosures
School, Centre or Institute Department of Commerce
Institution The University of Queensland
Publication date 1992
Thesis type Honours Thesis
Total pages 104
Language eng
Subjects 14 Economics
Formatted abstract This study aims to examine the incentives of Australian firms to make voluntary disclosures of environmental information within their annual reports. A political cost framework was utilised to explain both the extent and nature of these disclosures. Significant results were found that suggest that the amount of positive environmental information disclosed by a firm within its annual reports is a positive function of the environmental sensitivity of the industry within which that firm operates, and that opportunistic, as compared to efficient, contracting motivations drive firms' decisions to disclose environmental information. Some additional testing found that firm size also impacts on firms’ disclosure decisions, but this effect was not consistent across all industries. As a whole, the results obtained are supportive of the political cost framework adopted.

 
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Created: Tue, 19 Oct 2010, 17:52:40 EST by Muhammad Noman Ali on behalf of Social Sciences and Humanities Library Service