The environmental disclosures of the electricity generation industry: a global perspective
The 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 sc...
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my.uniten.dspace-226612023-05-29T14:11:31Z The environmental disclosures of the electricity generation industry: a global perspective Alrazi B. de Villiers C. Van Staden C.J. 46461112300 8589422000 16318233900 The 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. Final 2023-05-29T06:11:31Z 2023-05-29T06:11:31Z 2016 Article 10.1080/00014788.2015.1135781 2-s2.0-84958535056 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958535056&doi=10.1080%2f00014788.2015.1135781&partnerID=40&md5=3bd0530f80941ad235ea4ee03c9291f4 https://irepository.uniten.edu.my/handle/123456789/22661 46 6 665 701 Routledge Scopus |
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The 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. |
| author2 |
46461112300 |
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46461112300 Alrazi B. de Villiers C. Van Staden C.J. |
| format |
Article |
| author |
Alrazi B. de Villiers C. Van Staden C.J. |
| spellingShingle |
Alrazi B. de Villiers C. Van Staden C.J. The environmental disclosures of the electricity generation industry: a global perspective |
| author_sort |
Alrazi B. |
| title |
The environmental disclosures of the electricity generation industry: a global perspective |
| title_short |
The environmental disclosures of the electricity generation industry: a global perspective |
| title_full |
The environmental disclosures of the electricity generation industry: a global perspective |
| title_fullStr |
The environmental disclosures of the electricity generation industry: a global perspective |
| title_full_unstemmed |
The environmental disclosures of the electricity generation industry: a global perspective |
| title_sort |
environmental disclosures of the electricity generation industry: a global perspective |
| publisher |
Routledge |
| publishDate |
2023 |
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1806426329175818240 |
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13.211869 |