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    Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality
    with D. Cormier and M. Magnan
    Journal of Business Ethics 49 (2): 143-165. 2004.
    This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental …Read more