The Relationship between Environmental Disclosure and Environmental Reputation

• Main Authors: Ya-Nan Shih, 史雅男
• Other Authors: Cheng-Li Huang
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/04358885078394782406

碩士 === 淡江大學 === 會計學系 === 92 === Environmental accounting is important for social accountability reporting. The companies in advanced countries such as Denmark, Netherlands, America, Sweden, Norway, Australia, and New Zealand are strictly asked to disclose the information of environmental activities. In Taiwan, we lack a complete database of financial and non-financial information of firms’ environmental activities. Moreover, the studies of environment in accounting literature are often limited to use of questionnaires and case studies. This paper uses a content analysis approach to rate the score of environmental disclosure by firms in their financial reports and explores the implications of environmental disclosure. This study examines the relationship between voluntary environmental disclosure and a firm’s reputation with respect to the environment via socio political theory and signalling theory. This study finds the environmental reputations both negative and positive have significant influence on the voluntary environmental disclosure. Meanwhile, the study also shows voluntary environmental disclosure can promote firms’ future positive environmental reputation in the analysis of signalling theory.