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Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge

Environmental performance, legislation and annual report disclosure: the case of acid rain and... This paper examines the relationship between environmental performance, legislation and annual report disclosure using the case of Falconbridge and sulphur dioxide emissions over a period from 1964 to 1991. Legitimacy theory and political economy theory are used to evaluate the disclosure. Two key questions are addressed: How did the corporation respond to changing government regulations for sulphur dioxide abatement? and How did the corporation choose to present these abatement activities in its annual reports? These questions are examined through the methodologies of historiography, interviews and content analysis. Falconbridge has always been in compliance with SO 2 regulations (albeit with a government extension in the late 1970s) and has consistently provided disclosure discussing the technological aspects of sulphur dioxide abatement. While political economy theory has explanatory power, legitimacy theory offers a more compelling explanation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge

Accounting Auditing & Accountability Journal , Volume 11 (2): 28 – May 1, 1998

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References (41)

Publisher
Emerald Publishing
Copyright
Copyright © 1998 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579810215455
Publisher site
See Article on Publisher Site

Abstract

This paper examines the relationship between environmental performance, legislation and annual report disclosure using the case of Falconbridge and sulphur dioxide emissions over a period from 1964 to 1991. Legitimacy theory and political economy theory are used to evaluate the disclosure. Two key questions are addressed: How did the corporation respond to changing government regulations for sulphur dioxide abatement? and How did the corporation choose to present these abatement activities in its annual reports? These questions are examined through the methodologies of historiography, interviews and content analysis. Falconbridge has always been in compliance with SO 2 regulations (albeit with a government extension in the late 1970s) and has consistently provided disclosure discussing the technological aspects of sulphur dioxide abatement. While political economy theory has explanatory power, legitimacy theory offers a more compelling explanation.

Journal

Accounting Auditing & Accountability JournalEmerald Publishing

Published: May 1, 1998

Keywords: Company reports; Disclosure; Environmental audit

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