TY  - JOUR
AB  - This paper examines the relationship between environmental performance, legislation and annual report disclosure using the case of Falconbridge and sulphur dioxide emissions over a period from 1964 to 1991. Legitimacy theory and political economy theory are used to evaluate the disclosure. Two key questions are addressed: How did the corporation respond to changing government regulations for sulphur dioxide abatement? and How did the corporation choose to present these abatement activities in its annual reports? These questions are examined through the methodologies of historiography, interviews and content analysis. Falconbridge has always been in compliance with SO2 regulations (albeit with a government extension in the late 1970s) and has consistently provided disclosure discussing the technological aspects of sulphur dioxide abatement. While political economy theory has explanatory power, legitimacy theory offers a more compelling explanation.
VL  - 11
IS  - 2
SN  - 0951-3574
DO  - 10.1108/09513579810215455
UR  - https://doi.org/10.1108/09513579810215455
AU  - Buhr Nola
PY  - 1998
Y1  - 1998/01/01
TI  - Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
SP  - 163
EP  - 190
Y2  - 2024/09/18
ER  -