By Martin Freedman, Bikki Jaggi

The accounting occupation, specifically within the US, has misplaced credibility and this has critical implications for environmental reporting. As a couple of papers during this quantity attest, the quantity of environmental reporting has elevated within the interval from the 1980s-mid Nineteen Nineties. although, the worth of these disclosures is open to critical query. The study for many of the papers during this quantity used to be accomplished ahead of the Enron scandal, however the findings point out a necessity to re-examine what's stated in regards to the firm's courting to the actual atmosphere.

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Extra info for Advances in Environmental Accounting and Management, Volume 2 (Advances in Environmental Accounting & Management) (Advances in Environmental Accounting & Management)

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367 Negative content scores Total sample Chemical Elect. equip. a The b All t-stat is for the t-test on the difference in means. significance levels are two-tailed. companies had a significantly higher number of sentences of positive/neutral environmental disclosure on their web pages in comparison to their annual reports, there is not a corresponding difference in content analysis scores. 73 for the web pages. This difference is not statistically significant. With the exception that there was no significant difference in negative sentence counts across annual reports and web pages for the electrical equipment firms, the results by industry mirror the overall sample results.

S. firms do indicate that corporate web pages appear to be adding at least some additional, non-redundant environmental information beyond what is provided in the annual reports. However, the relative lack of negative environmental disclosure on the web pages, in conjunction with the finding that differences in the level of positive/neutral environmental disclosure are associated with legitimacy variables suggests that the focus of Internet disclosure may be more on corporate attempts at legitimation than on moving toward greater corporate accountability.

Finally, there are some environmental disclosures which, in and of themselves, are neither positive or negative in nature. 18 Classifications were made independently by the two reviewers and all differences across reviewers were discussed and reconciled. 20 The statistical significance of differences in the extent of environmental disclosure across media was determined through a t-test on the difference in mean scores. A chi-square test was used to determine statistically significant differences in the number of companies providing specific types of environmental information (based on the coding scheme) across media.

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