A Number of Research Studies Considering What Motivates Environmental Disclosure

question 6

Multiple Choice

A number of research studies considering what motivates environmental disclosure by Australian entities had common findings that include:

• A) Environmental reporting patterns support legitimacy theory claims consistently.
• B) Companies consistently report infringements of environmental codes where they have been successfully prosecuted for them, but do not report outstanding cases at all.
• C) Environmental disclosures are typically self-laudatory, with very little mention of any negative environmental information about the entity.
• D) Environmental reporting patterns support legitimacy theory claims consistently and companies consistently report infringements of environmental codes where they have been successfully prosecuted for them, but do not report outstanding cases at all.
• E) All of the given answers.

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Definitions:

Net Revenue

The total income generated from business activities after subtracting the costs of goods sold and operational expenses.

Expected Value

A calculated average outcome of a random variable, taking into account all possible values and their probabilities.

Sample Information

Data or observations collected from a subset of a larger population, used to estimate or infer characteristics about the whole population.

EMV

Expected Monetary Value; a financial concept that calculates the average outcome when the future includes scenarios that may or may not happen.