The Relation among Media Coverage, Environment Performance and Environment Disclosure

• Main Authors: Shan-Wei Sue, 蘇三瑋
• Other Authors: Cheng-Li Huang
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/30146594269069654855

碩士 === 淡江大學 === 會計學系碩士班 === 98 === Environmental protection and related issues have become a prominent topic in recent years. People acknowledge either from government sector or from press media release that better environmental performance becomes vital to a successful business. The press media coverage will affect people’s perception to the business. Positive media coverage of corporation environmental event will enhance corporate image, meanwhile, this seems to be a subtle endorsement by the media for corporation. Nevertheless, the effect of press media has on corporate environmental performance and environmental information disclosure is not widely analyzed by research. Hence, this research is conducted by analyzing samples of manufacture firms. Initially, I use environment rationality (J-F coefficient) as a proxy for press media coverage. Secondary, I use the emissions from stationary pollution database which was established by Environmental Air Protection Branch as an environmental performance proxy. Finally, I reference Clarkson et al’s (2008) Disclosure Rating Scale and use content analysis method to investigate corporate disclosure on environment information content from years 2006 through 2009. I accord to Aerts and Cormier’s (2009) research method to analyze the relationship between media report, environmental performance, and environmental information disclosure. Empirical result supports that environmental performance is positively related to environmental disclosure while negatively related to environmental rationale. However, evidence does not support the relationship between environmental rationale and environmental disclosure. Last but not least, there is an endogenous relationship existed between press media coverage, environmental performance and environmental information disclosure.