- Environmental reporting by multinationals from the Triad : convergence or divergence?
- Management International Review
- Volume | Issue number
- 45 | Special Issue 1
- Pages (from-to)
- Document type
- Faculty of Economics and Business (FEB)
- Amsterdam Business School Research Institute (ABS-RI)
Environmental reporting has become rather common for many multinationals, but how and to what extent this differs for the Triad regions is largely unknown. This paper investigates the differences in patterns and trends in reporting by Triad multinationals, also examining whether, in line with the globalisation thesis, convergence has occurred, and what the influence of institutional factors is. ? The empirical section is based on an analysis of environmental reporting occurrences by the Fortune Global 250 companies, using the panel of those multinationals that were included in the 1998 list and survived into 2002, and with their home base in the Triad regions (n=203). KEY RESULTS ? In the 1999-2002 period, environmental reporting by US multinationals has stabilised, while a significant rise can be noted in both Japan and Europe. The differences between the Triad regions have increased, especially between US and Europe/Japan. Considering Europe as a whole, a convergence between Europe and Japan can be noted, but inside Europe differences have increased. Whereas sector of industry is still the most important determinant for explaining environmental reporting by Triad multinationals, the region of origin has increased in importance, thus contradicting the globalisation/convergence thesis. The divergence becomes even more notable when analysing the contents of the environmental reports, where distinct Triad-based reporting approaches can be observed.
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