Environmental reporting management: a continental European perspective

Abstract

Extending Cormier and Magnan's approach [J. Account. Audit Finance 14 (1999) 429] into a new context, our study investigates the determinants of corporate environmental reporting using a cost/benefits framework within France's unique legal and regulatory context. Results suggest that, in addition to firm size, proprietary costs, information costs and media visibility determine corporate environmental reporting. Industry-specific reporting patterns are also apparent.