Date of Award
1-1-1995
Document Type
Thesis
Publisher
Edith Cowan University
Degree Name
Master of Business
School
School of Business
Faculty
Faculty of Business
First Supervisor
Theo Christopher
Abstract
The purpose of this study was to examine the extent of voluntary environmental disclosure in relation to firm-specific characteristics of listed mineral mining firms within the stakeholder theory framework developed by Ullmann (1985). Three indices, word index, unweighted index and weighted index, were applied to measure the extent of total environmental disclosure and categories of total disclosure, which were environmental policy and strategy, public recognition of environmental activities, prevention or repair of environmental damage and environmental liabilities. A sample of 104 mineral firms was selected from the Australian Graduate . School of Management Annual Report Microfiche File for 1993. The• relationships between the extent of environmental disclosure for the three indices, for total disclosure and each category of disclosure, and firm . characteristics for twelve models in the stakeholder theory were tested by using multivariate analysis
Recommended Citation
Hutomo, Y. B. (1995). Voluntary environmental disclosure by Australian listed mineral mining companies : an application of stakeholder theory. Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/1162