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The Influence of Environmental Protection Authority Prosecutions on Corporate Environmental Disclosures
Conference paper   Open access   Peer reviewed

The Influence of Environmental Protection Authority Prosecutions on Corporate Environmental Disclosures

David Gadenne and J Ladewig
Proceedings of the 2006 Accounting and Finance Association of Australian and New Zealand Conference, pp.1-17
Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2006 (Wellington, New Zealand, 02-Jul-2006–04-Jul-2006)
Accounting and Finance Association of Australia and New Zealand
2006
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Abstract

Policy and Administration environmental disclosures EPA prosecutions content analysis legitimacy theory corporate social reporting
This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of companies that had been prosecuted by the EPA, matched with non-prosecuted companies. It was found that companies increased only negative and neutral disclosures if prosecuted, and that disclosures had significantly increased since the Deegan and Rankin (1996) study, the latter finding most likely due to new legislation governing environmental disclosure. However, there was no correlation between the penalty amount and the disclosures that companies made, indicating that penalty amount does not impact on company disclosure practices.

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