This study investigates the relationship between environmental disclosures made within the various sections of the 1992 annual reports of the 20 U.S. firms named by Fortune (Rice, 1993) as the ten leaders and ten laggards in environmental performance. We compared the disclosures made by the...

This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...

The purpose of this paper is to investigate if the detriment to environmental (E) disclosures as a result of a chief executive officer’s (CEO) power is different for outcome versus intention-oriented disclosure characteristics. This paper creates four measures to capture the diverse nature of...