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The objectivity of corporate environmental reporting: a study of Finnish listed firms' environmental disclosures

✍ Scribed by Jyrki Niskanen; Terhi Nieminen

Publisher
John Wiley and Sons
Year
2001
Tongue
English
Weight
143 KB
Volume
10
Category
Article
ISSN
0964-4733

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✦ Synopsis

This study examines the objectivity of Finnish listed companies' environmental reporting in their ordinary annual reports during the period 1985 -1996. We study the firms' practice to disclose negative versus positive environmental events that are ex ante publicly known. As regards the entire research period, the results show that the environmental reporting of the sample firms cannot be considered objective, since the proportional share of negative events reported was negligible compared to the respective percentage for positive events.

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