The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory
Article
Article Title | The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory |
---|---|
ERA Journal ID | 19058 |
Article Category | Article |
Authors | Brown, Noel and Deegan, Craig |
Journal Title | Accounting and Business Research |
Journal Citation | 29 (1), pp. 21-41 |
Number of Pages | 20 |
Year | 1998 |
Place of Publication | United Kingdom |
ISSN | 0001-4788 |
Digital Object Identifier (DOI) | https://doi.org/10.1080/00014788.1998.9729564 |
Web Address (URL) | https://www.tandfonline.com/doi/abs/10.1080/00014788.1998.9729564 |
Abstract | This paper documents the results of an empirical study undertaken within Australia of the relationship between the print media coverage given to various industries' environmental effects, and the levels of annual report environmental disclosures made by a sample of firms within those industries. The paper draws upon previous studies in media agenda setting theory and legitimacy theory to develop two testable hypotheses. Nine industries are reviewed across the period from 1981-1994. Drawing upon two theories, it is argued that the media can be particularly effective in driving the community's concern about the environmental performance of particular organisations (from media agenda setting theory). Where such concern is raised, organisations will respond by increasing the extent of disclosure of environmental information within the annual report (from legitimacy theory). The results indicate that for the majority of the industries studied, higher levels of media attention (as determined by a review of a number of print media newspapers and journals) are significantly associated with higher levels of annual report environmental disclosures. |
Public Notes | There are no files associated with this item. |
Byline Affiliations | University of Southern Queensland |
Library Services |
https://research.usq.edu.au/item/w7490/the-public-disclosure-of-environmental-performance-information-a-dual-test-of-media-agenda-setting-theory-and-legitimacy-theory
37
total views0
total downloads1
views this month0
downloads this month