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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2001 MCB UP Ltd. All rights reserved.
- ISSN
- 0951-3574
- DOI
- 10.1108/EUM0000000006264
- Publisher site
- See Article on Publisher Site
Abstract
The purpose of this study is to examine three electric utilities, two publicly owned and one privately owned. The basis of this examination is legitimacy theory employing a small sample case‐type approach. In particular we are interested in social and environmental disclosures found in annual reports and how these disclosures differentiate between publicly owned and privately owned enterprises. In our examination we use some traditional efficiency measures but we also employ effectiveness measures relying on the proprietary costs and information costs views in our analysis. Our major findings are that ownership status and size, which are likely to affect legitimacy, influence the amount of social and environmental disclosure. Finally, while environmental disclosures seem to be related to information costs and benefits, this relationship does not seem to hold for social disclosures.
Journal
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Dec 1, 2001
Keywords: Environment; Disclosure; Costs