Determinants Of Environmental Disclosure Practices Of US Resource Companies: Hard Copy Versus Internet Reporting
Source: University of Sydney
Environmental issues have emerged as a prominent social issue of the 1990's and in the beginning of the 21st Century. In more recent times, electronic dissemination of information online is also becoming commonplace for larger as well as smaller corporations. This paper examines the determinants of Voluntary Environmental Disclosures (VED) over the internet versus hard-copy reports of a sample of resource companies listed on the New York Stock Exchange over the 2000, 2004 and 2008 fiscal years. These resource companies were chosen on the basis of their operations having a potential impact on the environment. The aim of this paper is to note any changing motivations driving the disclosure of VED information in hard copy and internet reports.