Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector
分析了财富全球250强企业的环境报告现状，发现35%有近期环境报告，金融与非金融行业报告率差异显著（15%对44%），并探讨了行业和国籍对报告行为的影响。
While research on environmental reporting frequently includes large multinational enterprises, the number of surveys that systematically analyses a whole set of such firms, including the non-reporters, is limited – and mainly focuses on the United States. This article presents the state of environmental reporting by the Fortune Global 250, all large multinationals with a potentially large impact on other firms. Of these 250 firms, 35% has a recent environmental report, with another 32% publishing other types of environmental information. Reporting frequencies between the financial and non-financial sector differed considerably, at 15 and 44% respectively. Besides an analysis of the number and contents of environmental reports, the importance of sectoral differences and firms' nationality is also considered. A framework is developed that posits the existence of reporting legislation in firms' home countries (some in place/pending, or none) against the direct environmental impact of the sector (large or small). The results of the analysis fit partially in this framework. Only a small number of reporting firms originates from countries with some kind of legislation (particularly The Netherlands), but national societal pressure seems to play a large role (especially in the UK, The Netherlands and Germany). Many operate in sectors with a substantial direct environmental impact (chemicals, pharmaceuticals, oil and motor vehicles and parts); reporting in sectors with more indirect effects is getting off the ground. Copyright © 2001 John Wiley & Sons, Ltd and ERP Environment