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Assessing corporate environmental issues in international companies: A study of explanatory factors
Author(s) -
GallegoÁlvarez Isabel
Publication year - 2018
Publication title -
business strategy and the environment
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.123
H-Index - 105
eISSN - 1099-0836
pISSN - 0964-4733
DOI - 10.1002/bse.2175
Subject(s) - index (typography) , dependency (uml) , set (abstract data type) , explanatory model , business , accounting , economics , computer science , statistics , mathematics , software engineering , world wide web , programming language
Abstract Environmental issues have become increasingly important for companies and society in general, and information about them is of concern, to the extent that many companies have been criticized for their negative impact on the environment, rather than for their technological and economic performance. This paper attempts to go a step further by developing an index of environmental issues from the Thomson Reuters Eikon database using statistical techniques to analyze the type of environmental information that companies report internationally. An index of 71 environmental variables was constructed and a dependency model was set up to determine the explanatory variables that may influence this index of environmental disclosure. Innovation, economic development and geographical areas are some of the variables used that have been less tested in previous studies.