The voluntary disclosure of environmental information : a study of listed companies in Singapore

Abstract

This project examines the perceptions of listed companies in Singapore concerning the disclosure of environmental information. It is argued that companies will be more willing to disclose positive environmental information than negative information. However, the perception of whether an item of information is positive or negative will depend on whether the company has established an environmental policy. Further, it is hypothesised that Singapore companies with principal market outside Singapore are more willing to disclose environmental information than companies with principal market in Singapore. Companies' perceived importance of an audit opinion on environmental disclosure is also tested.