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Code of Ethics versus Annual Report: Analysis of Environmental Disclosures

机译：道德准则与年度报告：环境披露分析

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摘要

This paper compares environmental disclosure in Codes of Ethics and in Annual Reports. On the basis of a sample of 197 Italian listed firms, research findings reveal that firm size, capital intensity and industry classification are positively associated with the level of environmental disclosure in both documents. We also examine environmental disclosure by exploring the consistency between the information presented in the two documents. Disclosure consistency is defined as the logarithm of the level of environmental disclosure in the Annual Reports divided by the level presented in the Code of Ethics. It is found that disclosure consistency is positively associated with firm size and capital intensity. Industry classification and ownership dispersion also affect disclosure consistency when firm subsamples are considered.
机译：本文将环境披露与年度报告进行了比较。 在197个意大利上市公司的样本的基础上，研究调查结果显示，坚定的规模，资本强度和行业分类与两份文件中的环境披露程度正相关。 我们还通过探索两份文件中提出的信息之间的一致性来检查环境披露。 披露一致性被定义为年度报告中环境披露程度的对数除以伦理准则中提出的水平。 结果发现，公开内容一致性与坚固的尺寸和资本强度正相关。 行业分类和所有权分散也会影响在考虑公司的副回物时影响披露一致性。

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