Environmental disclosure in response to public perception of environmental threats: The case of co‐incineration in Portugal
Abstract
Purpose
The purpose of this paper is to examine changes in levels of voluntary environmental disclosures of Cimpor and Secil in response to increased public awareness of its activities resulting from the co‐incineration controversy in Portugal.
Design/methodology/approach
The annual reports of Cimpor and Secil for the period 1994‐2003 are analysed. The extent of environmental disclosure directly relating to the co‐incineration and the locations of the co‐incineration sites is also assessed.
Findings
Findings suggest that Cimpor used environmental disclosure as a mechanism of managing its legitimacy which was threatened by the co‐incineration controversy. However, the strategy adopted by Cimpor may be described as one of trivializing or skirting the issue, by not directly addressing it. Secil has directly addressed the issue since its inception.
Research limitations/implications
First, only two companies and their reaction to one environmental event are examined. Second, only annual reports are analysed. Third, the content analysis method employed simply quantifies disclosure in annual reports.
Originality/value
The paper adds to the scarce research on environmental disclosure by Portuguese companies by providing new empirical data. It uses legitimacy theory in a situation in which companies are placed in the spotlight and see their legitimacy threatened not because they have done something detrimental to the environment but because the potential for detrimental environmental impacts resulting from their activities became the focus of the public and media attention.
Keywords
Citation
Castelo Branco, M., Eugénio, T. and Ribeiro, J. (2008), "Environmental disclosure in response to public perception of environmental threats: The case of co‐incineration in Portugal", Journal of Communication Management, Vol. 12 No. 2, pp. 136-151. https://doi.org/10.1108/13632540810881956
Publisher
:Emerald Group Publishing Limited
Copyright © 2008, Emerald Group Publishing Limited