NSU Research Contributions

Title : Impact of the non-government guidance on the voluntary environmental disclosures of EU electricity companies

Authors : Sohanur Rahman, Dr Tehmina Khan, Dr Pavithra Siriwardhane

Abstract : Drawing on legitimacy theory this study investigates the relationship of quantity and quality of voluntary environmental disclosures (VED) with Global Reporting Initiatives (GRI) guidelines, ISO 14001 and medium of disclosures. Secondary data sources such as annual report, standalone sustainability report and corporate social responsibility (CSR) report were used for data collection purposes. After analysing the data through statistical software- SPSS, this study finds that both quantity and quality of VED has positive relationship with all three variables- GRI, ISO and medium of reporting. A key conclusion form this study is that organisations try to legitimize their environmental actions by VED and quantity and quality of VED is influenced by the management’s decision regarding the adoption of GRI guidelines for external reporting or certification to ISO 14001 for better environmental management system (EMS).

Journal :	Volume :	Year : 2017	Issue :
Pages :	City : Milan, Italy	Edition :	Editors :
Publisher : EAA	ISBN :	Book :	Chapter :
Proceeding Title : 41st Annual Congress of the European Accounting Association	Institution :	Issuer :	Number :