The incentives for environmental disclosure : a political cost perspective

Leong, Sook-Ching. (1994). The incentives for environmental disclosure : a political cost perspective Honours Thesis, School of Business, The University of Queensland.

       
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Author Leong, Sook-Ching.
Thesis Title The incentives for environmental disclosure : a political cost perspective
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1994
Thesis type Honours Thesis
Total pages 110
Language eng
Subjects 14 Economics
Formatted abstract This study examines the incentives for the disclosure of environmental information within a firm's annual report. It adopts a political cost argument to explain the disclosure choice a means of reducing the firm's visibility in the political environment. It proposes three proxies of political costs in the form of the location in which mining operations are conducted. The results support the hypotheses that a positive relationship exists between the extent of environmental disclosures and the extent to which mining operations are conducted in environmentally sensitive areas and in densely populated areas. Similarly, the results support a positive relationship between social responsibility disclosures and mining operations in Aboriginal land.

 
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Created: Wed, 27 Oct 2010, 13:39:30 EST by Ning Jing on behalf of Social Sciences and Humanities Library Service