This paper investigates potential motivations for late adopting U.S. companies to begin disclosing environmental liability amounts in their financial statements. Based on a review of 10-K reports filed from 1998 through 2012, inclusive, we identified 55 firms initiating environmental liability...

The emergence of environmental governance practices raises a fundamental question as to whether they are substantive or symbolic. Toward that end, we analyze the relationship between a firm’s environmental governance and its environmental management as reflected in its ultimate outcome,...

This paper presents a case study examining the environmental disclosure decisions and practices of Total SA (hereafter, Total), one of the largest integrated oil and gas companies in the world. Because the company has a substantial international presence and operates in environmentally sensitive...