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A longitudinal and cross-sectional analysis of environmental disclosure in UK companies - a research note.

Lookup NU author(s): Professor David Campbell

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Abstract

The annual reports of ten UK-based companies in five sectors were analysed between 1974 and 2000 and the volume of voluntary environmental disclosure was recorded from each. Findings show an overall increase in disclosure volume over the period but with a marked upturn in the late 1980s. This was regressed against the memberships, over the same period, of two UK-based environmental lobbying organisations and a strong correlation was found. The use of a ‘more’ and ‘less’ environmentally sensitive measure was used to test for cross-sectional effects and this yielded a positive association between environmental disclosure and the structural vulnerability of the five sectors to environmental liability and/or criticism. Conclusions allow for the possibility that differentials in the perceived need for social legitimacy may be one cause of both longitudinal and cross sectional variability in disclosure volumes.

Publication metadata

Author(s): Campbell DJ

Publication type: Article

Publication status: Published

Journal: The British Accounting Review

Year: 2004

Volume: 36

Issue: 1

Pages: 107-117

ISSN (print): 0890-8389

ISSN (electronic): 1095-8347

Publisher: Elsevier Ltd

URL: http://dx.doi.org/10.1016/j.bar.2003.09.001

DOI: 10.1016/j.bar.2003.09.001

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