Quantity versus Quality: The Impact of Environmental Disclosures on the Reputations of UK Plcs

J. Hasseldine, Aly Salama, J.S. Toms

Research output: Contribution to journalArticlepeer-review

250 Citations (Scopus)


The theoretical framework of this paper integrates quality-signalling theory and the resource based view of the firm to test the differential effects of the quantity and quality of environmental disclosures on the firm's environmental reputation. Uniquely, the study uses a quality-adjusted method of content analysis, so that sentences are not merely counted but also weighted to reflect their likely significance. Investments in research and development and diversification, as potential methods of enhancing of environmental reputation, are also considered. In doing so the paper complements and extends the work of [Toms, J.S., 2002. Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence. British Accounting Review 34 (3), 257–282]. The results confirm the framework and models tested in the original paper on more recent data and also suggest that quality of environmental disclosure rather than mere quantity has a stronger effect on the creation of environmental reputation amongst executive and investor stakeholder groups. Research and development expenditure, and under certain circumstances, diversification, also add to reputation.
Original languageEnglish
Pages (from-to)231-248
JournalThe British Accounting Review
Issue number2
Early online date19 Mar 2005
Publication statusPublished - 1 Jun 2005
Externally publishedYes


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