A Model for Evaluating Corporate Environmental Communication

Purpose The chapter proposes a model for evaluating environmental information based on informativity as a measurement of whether corporate environmental disclosures provide readers with information relevant for making reasonable assessments of companies’ environmental work. Methodology/approach On a general level, informativity denotes a set of universal principles for information qualities. In order to make informed assessments, information ought to provide readers with information on specific projects, outcome, and long-term impact. The model proposed herein allows researchers and practitioners to quantify corporate environmental information based on a set of key textual variables. By allowing for the quantification of qualitative information, the model allows for comparative studies of CSR communication across, for example, companies, sectors, and nations. Research implications The model is applicable for corporations with an interest to evaluate their performance by applying standardized and set principles. Practical implications The model can be used as a tool for consumers and investors alike in making better and more informed assessments about a corporation’s environmental initiatives and performances. This application is particularly relevant for stakeholders with an interest in developing statistical data for assessing and benchmarking environmental communication. Originality The chapter proposes a model for evaluating environmental information as a measurement of whether corporate environmental disclosures provide readers with information relevant for making reasonable assessments of companies’ environmental work.