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dc.contributor.authorLee, Ki-Hoon
dc.date.accessioned2018-09-06T01:52:32Z
dc.date.available2018-09-06T01:52:32Z
dc.date.issued2017
dc.identifier.issn0964-4733
dc.identifier.doi10.1002/bse.1910
dc.identifier.urihttp://hdl.handle.net/10072/141584
dc.description.abstractThere are an increasing number of companies in the mining and metals sector disclosing environmental sustainability information in their annual reports, sustainability reports and corporate internet web pages. However, there is ongoing debate about the relationship between the quantity and the quality of environmental disclosure. That is, does an increase in number equate to an increase in quality? This study investigates the relationship between the quantity and the quality of environmental disclosure reports. Using content analysis, we examine the environmental disclosure of 55 Australian mining and metal companies which are listed among the Australian Securities Exchange's (ASX) Top 100 mining and metal sector companies. We find that the size of firms influences both the quantity and the quality of corporate environmental disclosure. That is, we find that market capitalization is positively and significantly correlated to the quantity (number of words) and the quality of disclosure. We also confirm that there is a very highly significant, positive correlation between quantity (number of words) and quality of environmental disclosure. In order to investigate any differences between the top performing group and the bottom performing group in terms of environmental disclosure quality, further analysis also confirms that there is a positive relationship between the quantity and the quality of environmental disclosure.
dc.description.peerreviewedYes
dc.languageEnglish
dc.publisherJohn Wiley & Sons Ltd.
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto15
dc.relation.ispartofjournalBusiness Strategy and the Environment
dc.subject.fieldofresearchBusiness and Management not elsewhere classified
dc.subject.fieldofresearchEnvironmental Science and Management
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchcode150399
dc.subject.fieldofresearchcode0502
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1503
dc.titleDoes Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.facultyGriffith Business School, Department of International Business and Asian Studies
gro.description.notepublicThis publication has been entered into Griffith Research Online as an Advanced Online Version.
gro.hasfulltextNo Full Text
gro.griffith.authorLee, Ki-Hoon


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