Environmental Accounting

Advances in Accounting, incorporating Advances in International Accounting 27 (2011) 223232

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Advances in Accounting, incorporating Advances in International Accounting
j o u r n a l h o m e p a g e : w w w. e l s ev i e r. c o m / l o c a t e / a d i a c

somatic brass section and environmental performance and disclosures
Yu Cong a,?, Martin Freedman b, 1
a b

segment of Accounting and Finance, Earl G. Graves School of duty and Mgmt. Morgan State University, 1700 atomic number 99 Cold Spring Lane, Baltimore, MD 21251, United States Department of Accounting, College of Business and Economics, Towson University, 8000 York Rd. Towson, MD 21252, United States

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In this area the relationships between good corporate face practices and environmental performance and disclosure are examined. Firms that are among the major emitters of toxic emissions in the United States comprise the sample for the study. befoulment performance is measurementd using a methodology that includes both the toxicology of the emissions and the population density of the community.



A corporate governance measure and a contamination disclosure evaluation that were previously presented in the accounting literature are utilized in the study to validate the main performance measure. The ?ndings indicate that there is no relationship between good governance and good befoulment performance. Additionally good governance is positively related to pollution disclosure while the correlation does not hold when governance was improved by SOX. The overall ?ndings support legitimacy theory. This may indicate that the story about pollution performance is unwrap than the actual outcome. © 2011 Elsevier Ltd. All rights reserved.

Keywords: Corporate governance Pollution measures Toxics forfeit Inventory (TRI) Risk-Screening Environmental Indicators (RSEI) Environmental accounting

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