Environmental Disclosures In Annual Reports and 10Ks: An Examination

A study investigates the quality of environmental disclosures in 10K and annual reports for 234 companies within 12 industries for the years 1986 through 1991. The content of environmental disclosures is examined with the aid of descriptive reporting codes, which were developed based upon the manner...

Full description

Saved in:
Bibliographic Details
Published in:Accounting horizons 1995-09, Vol.9 (3), p.34
Main Authors: Gamble, George O, Hsu, Kathy, Kite, Devaun, Radtke, Robin R
Format: Article
Language:English
Subjects:
Annual reports
Asbestos
Capital expenditures
Costs
Disclosure
Environmental accounting
Environmental conditions
Environmental liability
FASB statements
Polls & surveys
Reporting requirements
Social accounting
Social responsibility
Staff accounting bulletins
Statistical analysis
Studies
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:A study investigates the quality of environmental disclosures in 10K and annual reports for 234 companies within 12 industries for the years 1986 through 1991. The content of environmental disclosures is examined with the aid of descriptive reporting codes, which were developed based upon the manner in which the sampled firms disclosed environmental information. The industries selected for study represent companies whose operations could have a negative material impact on the environment. The principal findings include: 1. Total AR disclosures have significantly increased since 1989. 2. Petroleum refining, hazardous waste management, and steel works and blast furnaces provided the highest quality of AR disclosures. 3. The 1989-1991 time period produced a significant increase in 10K environmental disclosures.
ISSN:0888-7993
1558-7975