Media exposure, public policy pressure, and environmental disclosure: an examination of the impact of tri data availability

Dennis M. Patten

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

The disclosure of environmental information in corporate financial reports has been a topic of interest within the accounting profession for more than two decades. Previous research shows the extent of this disclosure varies both across firms and across time (see, e.g., Freedman and Wasley, 1990; Blacconiere and Patten, 1994; Gamble et al., 1995; Gray et al., 1995). Not surprisingly, a growing body of disclosure research is focusing on what explains the variation (see, e.g., Gray et al., 1995; Deegan and Rankin, 1996; Hackston and Milne, 1996; Walden and Schwartz, 1997).

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1975Organizational Legitimacy: Social Values and Organizational Behavior 1995Corporate social and environmental reporting 1996Some determinants of social and environmental disclosures in New Zealand companies 1996A Study of the Environmental Disclosure Practices of Australian Corporations 1991Exposure, legitimacy, and social disclosure 1998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory 1996Do Australian companies report environmental news objectively?1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis

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