Determining factors of the level of disclosure of environmental information in large companies operating in Portugal: a univariate analysis

Authors

  • Sónia Maria da Silva Monteiro
  • Beatriz Aibar Guzmán

Abstract

This paper has a double aim: firstly, to analyse the level of disclosure of environmental information in annual reports of large companies operating in Portugal during the period 2002-2004; secondly, to identify the factors that explain this level of disclosure, through a univariate analysis and on the basis of an Environmental Disclosure Index (EDI). The results reveal that, although the level of environmental information disclosed during the period 2002-2004 is low, it has been increasing. Univariate analysis reveals a significant association between EDI and variables such as size, quotation on the stock market, environmental certification and criticalindustries.


Key words: environmental information disclosure, environmental disclosure index, contentanalysis.

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Published

2021-05-26

Issue

Vol. 8 No. 1 (2011): Jan/Mar

Section

Articles

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