Environmental and social disclosure and data richness in the mining industry
研究了采矿业企业环境报告实践的差异，发现尽管报告对环境绩效的直接效果尚无定论，但行业内报告实践差异大且过程体现诚意。
Abstract Self‐regulation by firms and industries in relation to the environmental impact they cause is not a full substitute for more traditional regulation of environmental externalities. However, some self‐regulatory efforts do involve very specific actions that serve to reduce externalities for a specific industry and certainly achieve more than the presentation of a responsible image to the world. An example of such efforts that go beyond common claims about ‘sustainable activities’ is seen in the increasing numbers of mining firms that generate and issue environmental reports. While there is as yet no indisputable proof that reporting has a direct effect on environmental performance, this paper shows that within a single industry there are wide variations in reporting practices and that sincerity is apparent in the process. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment