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A study of the provision of environmental information in financial analysts' research reports
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE). (Business Administration, Åbo Akademi University, Turku, Finland)
2008 (English)In: Sustainable Development, ISSN 0968-0602, Vol. 16, no 3, 180-194 p.Article in journal (Refereed) Published
Abstract [en]

Reporting of environmental information along with financial information has become an important research topic. Research to date has focused on the nature of the information reported by companies. This study extends prior research by examining the inclusion of environmental information by financial analysts in their research reports on companies in the chemical and in the oil and gas industries. Both companies and financial analysts are divided into subsets by geographic region, Europe and North America. Results show that only 35 per cent of financial analysts' reports have environmental information. Those reports that do have such information have more environmental information for North American companies than for European companies and analysts tend to report more information for companies in their regions. The chemical industry receives more attention, especially for downside information. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

Place, publisher, year, edition, pages
John Wiley & Sons, 2008. Vol. 16, no 3, 180-194 p.
Keyword [en]
environmental information, financial analysts' reports, equity valuation, content analysis
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:umu:diva-10572DOI: 10.1002/sd.363OAI: oai:DiVA.org:umu-10572DiVA: diva2:150243
Note

USBESDA

Available from: 2008-10-01 Created: 2008-10-01 Last updated: 2014-10-20

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf