A Number of Research Studies Considering What Motivates Environmental Disclosure

A number of research studies considering what motivates environmental disclosure by Australian entities had common findings that include:

A) Environmental reporting patterns support Legitimacy Theory claims consistently.
B) Companies consistently report infringements of environmental codes where they have been successfully prosecuted for them, but do not report outstanding cases at all.
C) Environmental disclosures are typically self-laudatory, with very little mention of any negative environmental information about the entity.
D) Environmental reporting patterns support legitimacy theory claims consistently and companies consistently report infringements of environmental codes where they have been successfully prosecuted for them, but do not report outstanding cases at all.