Denis Cormier

TL;DR: In this paper, the authors identify determinants of corporate environmental disclosure using multi-theoretical lenses that rely on economic incentives, public pressures and institutional theory, focusing on large firms from a continental Europe country, Germany, with a distinct legal and regulatory context and where environmental concerns are especially acute.

TL;DR: In this article, the authors examine three electric utilities, two publicly owned and one privately owned, and find that ownership status and size, which are likely to affect legitimacy, influence the amount of social and environmental disclosure.

TL;DR: In this paper, the determinants of corporate environmental reporting using a cost/benefit framework within France's unique legal and regulatory context were investigated, concluding that proprietary costs, information costs, and media visibility determine corporate reporting.

TL;DR: In this paper, the authors explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools, and find that environmental legitimacy is significantly and positively affected by the quality of the economic-based segments of environmental disclosures.

TL;DR: In this paper, the authors identify determinants of corporate environmental reporting by Canadian firms subject to water pollution compliance regulations during the 1986-1993 period and find that information costs and a firm's financial condition are key determinants for environmental disclosure.