Skip to main content

Research Repository

Advanced Search

Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement

Lee, Ki‐Hoon

Authors



Abstract

There 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.

Citation

Lee, K. (2017). Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement. Business Strategy and the Environment, 26(2), 209-223. https://doi.org/10.1002/bse.1910

Journal Article Type Article
Acceptance Date Sep 17, 2015
Online Publication Date Dec 30, 2015
Publication Date 2017-02
Deposit Date Apr 19, 2024
Journal Business Strategy and the Environment
Print ISSN 0964-4733
Electronic ISSN 1099-0836
Publisher Wiley
Peer Reviewed Peer Reviewed
Volume 26
Issue 2
Pages 209-223
DOI https://doi.org/10.1002/bse.1910
Keywords environmental disclosure; firm size; content analysis; Australian mining and metal industry; Global Reporting Initiative
Public URL http://researchrepository.napier.ac.uk/Output/3597161