The objectivity of corporate environmental reporting: a study of Finnish listed firms' environmental disclosures
研究了1985-1996年间芬兰上市公司年报中环境报告的客观性，发现企业倾向于披露正面环境事件而极少披露负面事件，报告缺乏客观性。
This study examines the objectivity of Finnish listed companies' environmental reporting in their ordinary annual reports during the period 1985–1996. We study the firms' practice to disclose negative versus positive environmental events that are ex ante publicly known. As regards the entire research period, the results show that the environmental reporting of the sample firms cannot be considered objective, since the proportional share of negative events reported was negligible compared to the respective percentage for positive events. Copyright © 2001 John Wiley & Sons, Ltd and ERP Environment