TY  - JOUR
AB  - This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.
VL  - 13
IS  - 1
SN  - 0951-3574
DO  - 10.1108/09513570010316126
UR  - https://doi.org/10.1108/09513570010316126
AU  - Wilmshurst Trevor D.
AU  - Frost Geoffrey R.
PY  - 2000
Y1  - 2000/01/01
TI  - Corporate environmental reporting: A test of legitimacy theory
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
SP  - 10
EP  - 26
Y2  - 2024/04/23
ER  -