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Contribution on the analysis of the environmental disclosure: a comparative study of American and European multinationals

Dammak Saida (Researcher, FSEGS, Sfax, Tunisia.)

Social Responsibility Journal

ISSN: 1747-1117

Article publication date: 6 March 2009

884

Abstract

Purpose

This research aims to compare the environmental information that is disclosed in the annual reports of the American and European multinational companies. Eventually, it also aims to try to show the factors which explain the differences.

Design/methodology/approach

This paper analyzes the annual reports of 72 multinational companies, thanks to the index developed by Wiseman. The paper then uses regression analysis in order to explain the differences.

Findings

The study finds that European multinationals reveal more environmental information than those that are American. Equally, it finds that the nationality of multinational companies seems to have an effect on the level of environmental communication.

Research limitations/implications

The quantitative data are based on a small sample of multinational companies. However, findings will bring efficient contributions to the other studies dealing with the accounting harmonization.

Originality/value

The study aims at enriching the debates on this question, comparing the environmental information (obligatory and voluntary) showed by the annual reports of the American and European multinational companies.

Keywords

Citation

Saida, D. (2009), "Contribution on the analysis of the environmental disclosure: a comparative study of American and European multinationals", Social Responsibility Journal, Vol. 5 No. 1, pp. 83-93. https://doi.org/10.1108/17471110910940023

Publisher

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Emerald Group Publishing Limited

Copyright © 2009, Emerald Group Publishing Limited

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