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The environmental disclosures of the electricity generation industry: a global perspective

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dc.citedby59
dc.contributor.authorAlrazi B.en_US
dc.contributor.authorde Villiers C.en_US
dc.contributor.authorVan Staden C.J.en_US
dc.contributor.authorid46461112300en_US
dc.contributor.authorid8589422000en_US
dc.contributor.authorid16318233900en_US
dc.date.accessioned2023-05-29T06:11:31Z
dc.date.available2023-05-29T06:11:31Z
dc.date.issued2016
dc.description.abstractThe electricity generation industry has been under close regulatory and public scrutiny for decades for the significant impacts its activities have on the environment. The industry is responsible for a large proportion of greenhouse gas (GHG) emissions, which has intensified public and regulatory scrutiny of late. Therefore, electricity generation firms face immense pressure to show environmental responsibility. Firms respond with environmental disclosures in their annual reports, in stand-alone-reports, and on websites. In this study, we use comprehensive disclosure indices to measure the quality (or comprehensiveness) of the CO2 emissions related disclosure and the overall environmental disclosure of 205 electricity generation firms in 35 countries. We find that firms in countries with a high commitment towards the environment and a carbon emissions trading scheme (measures of social concern for environmental protection and emissions), are likely to disclose more comprehensive environmental information. In addition, we find that firm size, age of the assets, listing status, and media exposure influence disclosure. Environmental performance, measured by CO2 emissions, is not significantly related to environmental disclosure among our sample firms. The theoretical implication of these findings is that social beliefs (that are different in different countries) prompt a legitimating disclosure response from firms that is not significantly affected by their performance against that social belief. � 2016 Informa UK Limited, trading as Taylor & Francis Group.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1080/00014788.2015.1135781
dc.identifier.epage701
dc.identifier.issue6
dc.identifier.scopus2-s2.0-84958535056
dc.identifier.spage665
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84958535056&doi=10.1080%2f00014788.2015.1135781&partnerID=40&md5=3bd0530f80941ad235ea4ee03c9291f4
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/22661
dc.identifier.volume46
dc.publisherRoutledgeen_US
dc.sourceScopus
dc.sourcetitleAccounting and Business Research
dc.titleThe environmental disclosures of the electricity generation industry: a global perspectiveen_US
dc.typeArticleen_US
dspace.entity.typePublication
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