Environmental and social disclosure and data richness in the mining industry

Philip Peck · Knud Sinding

140 citations0/0 files storedBusiness Strategy and the Environment

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Mining and Resource Management

Abstract

Abstract Self‐regulation by firms and industries in relation to the environmental impact they cause is not a full substitute for more traditional regulation of environmental externalities. However, some self‐regulatory efforts do involve very specific actions that serve to reduce externalities for a specific industry and certainly achieve more than the presentation of a responsible image to the world. An example of such efforts that go beyond common claims about ‘sustainable activities’ is seen in the increasing numbers of mining firms that generate and issue environmental reports. While there is as yet no indisputable proof that reporting has a direct effect on environmental performance, this paper shows that within a single industry there are wide variations in reporting practices and that sincerity is apparent in the process. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment

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References

2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK 1992The new institutionalism in organizational analysis 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts 1978The External Control of Organizations.2000Corporate social responsibility and financial performance: correlation or misspecification?2001Shareholder value, stakeholder management, and social issues: what's the bottom line?

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2014An assessment of corporate social responsibility practices in the mining and oil and gas industries 2017An implementation path for green information technology systems in the Ghanaian mining industry 2012The development and state of research on social and environmental reporting in global comparison 2011Company Characteristics and Environmental Policy 2011

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