Exploring the quality of corporate environmental reporting

Akrum Helfaya · Mark Whittington · Chandana Alawattage

111 citations0/0 files storedAccounting Auditing & Accountability Journal

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

Abstract

Purpose The purpose of this paper is to provide a multidimensional model for assessing the quality of corporate environmental reporting (CER) incorporating both preparer- and user-based views. Design/methodology/approach As opposed to frequently used researcher-chosen proxies, the authors used an online questionnaire asking preparers and users how they assess the quality of a company’s environmental report. Findings The analysis of the responses of 177 users and 86 preparers shows that quantity was not perceived as the most significant element in determining quality. Besides quantity, the respondents also perceived information types, measures used, themes disclosed, adopting reporting guidelines, inclusion of assurance statement and the use of visual tools as significant dimensions/features of reporting quality. Research limitations/implications The online questionnaire has some limitations, especially in terms of researcher being absent to clarify meanings and, hence, possibilities that respondents may misinterpret the questionnaire elements. Practical implications Considering that robust, reliable measurement of reporting quality is difficult, preparers, standard setters and policy makers need multidimensional quality models that incorporate both users’ perceptions of quality and preparers’ pragmatic understanding of the quality delivery process. These will make the preparers informed of whether their disclosure may be falling short of users’ expectations. Originality/value Amid, increasing complexity of CER, the research contributes to the growing body of literature on assessing the quality of CER by developing a less subjective, multidimensional, preparer–user-based quality model. This innovative quality model goes beyond the traditional quality models, subjective author-based quality measures. Focussing on the three dimensions of reporting quality – content, credibility and communication – it also offers a high-level resolution of meaning of CER quality.

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References

2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 2014CSR reporting practices and the quality of disclosure: An empirical analysis 2002Experimental research in financial accounting 1982An evaluation of environmental disclosures made in corporate annual reports 1995Constructing a research database of social and environmental reporting by UK companies 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital

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