A descriptive analysis of environmental disclosures: A study of the US Chemical Industry

Stanwick, Sarah D.; Stanwick, Peter A.

doi:10.1002/(sici)1099-0925(199803)5:1<22::aid-ema77>3.0.co;2-w

Cited by 4 publications

(2 citation statements)

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“…Based on these figures, it can be easily said that there is a significant increase in the volume of environmental disclosure by Turkish companies. This finding is in line with the results of Stanwick and Stanwick (1998), Da Silva Monteiro and Aibar-Guzmán (2010b), Gray et al (1995a), Brammer and Pavelin (2006), Deegan and Gordon (1996), Kolk (2003), O'Dwyer (2003), Damak-Ayadi (2010), Da Silva Monteiro and Aibar-Guzmán (2010a), Eljayash (2012), and finally, in Turkish context, Kavut (2010).…”

Section: Resultsmentioning

confidence: 99%

“…Furthermore, the type of information related to the themes mentioned above was also analyzed by examining the form of disclosure. In this sense, in line with Guthrie et al (2008), Da Silva Monteiro and Aibar-Guzmán (2010b), Sen et al (2011), Belal (2000 and Stanwick and Stanwick (1998), the environmental information was classified into three categories: narrative (descriptive), non-financial (physical) and financial. Table 3 reports the number and percentage of sample companies in each sector disclosing at least one item of environmental information in 2010 and 2011.…”

Section: Methodsmentioning

confidence: 99%

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Corporate Environmental Disclosures in a Developing Country: An Investigation on Turkish Listed Companies

Akbaş¹,

Canikli²

2014

IJEF

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Environmental information disclosure has been received special attention from both academic researchers and companies due to the increasing awareness of environmental issues worldwide. However, there is little empirical evidence on the environmental information disclosure practices in the developing countries. In this context, this study contributes to the existing literature by investigating the status of the environmental disclosures of companies operating in a developing country, Turkey. Our sample consists of 62 non-financial firms listed on the BIST-100 index in the financial year 2011. The annual reports of sample firms for the years of 2010 and 2011 are analyzed through content analysis, which is widely used in the research of this topic. Although there is a decrease in the proportion of companies that disclosed environmental information from 2010 to 2011, we found that there is a significant increase in the level of environmental disclosure by Turkish listed companies. The results of the study also show that Turkish companies disclose mostly narrative information and the level of disclosure of environmental information varies across sectors.

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