Voluntary Environmental Disclosures by Large UK Companies

21 Pages Posted: 3 Oct 2006

See all articles by Stephen J. Brammer

Stephen J. Brammer

University of Bath - School of Management


This paper examines the patterns in voluntary environmental disclosures made by a sample of large UK companies. The analysis distinguishes between the decision to make a voluntary environmental disclosure and decisions concerning the quality of such disclosures and examines how each type of decision is determined by firm and industry characteristics. We find that larger, less indebted companies with dispersed ownership characteristics are significantly more likely to make voluntary environmental disclosures, and that the quality of disclosures is positively associated with firm size and corporate environmental impact. We find significant cross-sector variation in the determinants of both the participation and quality decisions. Furthermore, the manner of this variation differs between the two.

Suggested Citation

Brammer, Stephen, Voluntary Environmental Disclosures by Large UK Companies. Journal of Business Finance & Accounting, Vol. 33, No. 7-8, pp. 1168-1188, September/October 2006, Available at SSRN: https://ssrn.com/abstract=934614 or http://dx.doi.org/10.1111/j.1468-5957.2006.00598.x

Stephen Brammer (Contact Author)

University of Bath - School of Management ( email )

Claverton Down
Bath, BA2 7AY
United Kingdom
01225 826826, ext. 5685 (Phone)

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