Do Corporations Perceive Mandatory Publication Of Pollution Information For Key Stakeholders As A Legitimacy Threat
Do Corporations Perceive Mandatory Publication Of Pollution Information For Key Stakeholders As A Legitimacy Threat
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DOI：
10.1142/s1464333203001474
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发表时间：
2003-12
影响因子：
--
通讯作者：
S. Cunningham;D. Gadenne
中科院分区：
文献类型：
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作者：
S. Cunningham;D. Gadenne
近几十年来，一些研究人员研究了企业环境绩效与环境披露之间的关系。其中一些研究还调查了披露的正面/负面内容，特别是在发生负面环境事件或媒体报道之后。有限的研究调查了受监管的公司环境业绩信息公开外部披露作为年度报告环境披露行为的驱动因素的有用性。强制性的澳大利亚国家污染物清单现在为感兴趣的各方提供了获取企业污染排放信息的途径。这代表着公司经营环境的变化，也是对公司合法性的潜在威胁。本文报告了对国家污染物清单中企业污染排放信息的发布和年度报告中企业环境信息披露变化的研究结果。
In recent decades several researchers have investigated the relationship between corporate environmental performance and environmental disclosures. A number of these studies have also investigated the positive/negative content of the disclosures, particularly following the occurrence of negative environmental events or media coverage. Limited research has investigated the usefulness of regulated public external disclosures of corporate environmental performance information as a driver of annual report environmental disclosure behaviour. The mandatory Australian National Pollutant Inventory now provides interested parties with access to information on corporate pollution emissions. This represents a change to the corporate operating environment and represents a potential threat to corporate legitimacy. This paper reports the results of research investigating the release of corporate pollution emission information on the National Pollutant Inventory and changes in corporate environmental disclosures in annual reports.