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This study investigates the annual report disclosures of environmental information for 276 companies representing nine broadly defined industries and 27 countries for the years 1989 through 1991. Our principal findings are: (1) there is a statistically significant difference between the 1989 and 1990 individual and overall disclosures; (2) there is a statistically significant negative difference between the 1990 and 1991 individual and overall disclosures; (3) the United States provided the highest percentage of companies reporting environmental information; and (4) the British-American accounting model produced the highest percentage of companies employing the different environmental disclosure forms.
Gamble et al. (Mon,) studied this question.