Corporate environmentalism: tracing the links between policies and performance using corporate reports and public registers
研究了能否利用企业报告和公共登记（如美国有毒物质释放清单和欧盟污染物排放登记）追踪企业环境政策与绩效之间的联系，发现企业报告价值有限，而公共登记提供了有用信息，并揭示了排放与就业、收入之间的相关性。
Abstract Within this paper, we consider whether it is possible to trace the links between the procedural and the substantive dimensions of corporate environmentalism using information that is in the public domain – most notably in corporate reports and in pollutant releases and transfer registers (PRTRs) such as the US Toxics Release Inventory (TRI) and the EU Polluting Emissions Register (EPER). Based on an analysis of firms in the oil and gas sector, and specifically of the environmental performance of oil refineries, we find that corporate reports are of very limited value when seeking to compare and contrast levels of environmental performance at the site level, but that a significant body of useful information is provided by public registers such as the US TRI and the EU EPER. Drawing upon these data, we find significant variations in corporate environmental performance across the US and the EU, and we note the existence of significant correlations between higher levels of emissions and lower levels of employment and income in the areas where industrial facilities are located. We then discuss the relevance of our findings to broader debates on corporate environmentalism and corporate social responsibility. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.