Skip to Main content Skip to Navigation
Journal articles

Is environmental disclosure good for the environment? A meta-analysis and research agenda

Abstract : This paper reviews the literature on the association between environmental disclosure and environmental performance. Results from previous studies are mixed. While some studies conducted in an economic perspective document a positive association between these two environmental dimensions, other studies obtain a negative association that they mainly explain using arguments drawn from socio-political theories. Given these conflicting results, we conduct a meta-analysis to provide an average direction and magnitude of the association between environmental disclosure and environmental performance. The meta-analysis reveals that there is no association between the environmental disclosure and the environmental performance of the 2,672 companies of our cumulated sample, and that this non-association remains constant over time despite the continuous reinforcement of environmental regulations. Based on these results, we discuss theoretical and methodological issues associated with prior literature that could explain this overall non-association and we suggest avenues for future research.
Document type :
Journal articles
Complete list of metadatas

https://halshs.archives-ouvertes.fr/halshs-01369422
Contributor : Jonathan Maurice <>
Submitted on : Friday, January 29, 2021 - 11:14:01 PM
Last modification on : Friday, February 5, 2021 - 10:10:11 AM

File

Cho Maurice Nègre and Verdier...
Files produced by the author(s)

Identifiers

  • HAL Id : halshs-01369422, version 1

Citation

Charles H. Cho, Jonathan Maurice, Emmanuelle Nègre, Marie-Anne Verdier. Is environmental disclosure good for the environment? A meta-analysis and research agenda. Korean Accounting Review, 2016, 41 (3), pp.239-277. ⟨halshs-01369422⟩

Share

Metrics

Record views

362

Files downloads

7