Estimating retention benchmarks for salvage logging to protect biodiversity

Simon Thorn; Anne Chao; Kostadin B. Georgiev; Jorg Muller; Claus Bassler; John L. Campbell; Jorge Castro; Yan-Han Chen; Chang-Yong Choi; Tyler Cobb; David Lindenmayer

doi:10.1038/s41467-020-18612-4

Estimating retention benchmarks for salvage logging to protect biodiversity

Simon Thorn, Anne Chao, Kostadin B. Georgiev, Jorg Muller, Claus Bassler, John L. Campbell, Jorge Castro, Yan-Han Chen, Chang-Yong Choi, Tyler Cobb, David Lindenmayer

Research output: Contribution to journal › Article › peer-review

Abstract

This study examines the extent and the quality of environmental disclosure made by Indian companies using legitimacy theory. Content analysis of 137 companiesï¿½ annual reports for the years 2011ï¿½2012 and 2014ï¿½2015 finds that (a) the extent of disclosure and the quality of disclosure have increased over the two-year period (though the increase is not statistically significant), (b) quality is largely descriptive and (c) disclosures vary between industries and within industries. The results of the econometric model suggest that firm-specific characteristics like industry, size, age and foreign customers have significant positive influence on environmental disclosures (extent and quality), while leverage has negative impact on disclosures.

Original language	English
Journal	Nature Communications
Volume	11
DOIs	https://doi.org/10.1038/s41467-020-18612-4
Publication status	Published - 2020

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title = "Estimating retention benchmarks for salvage logging to protect biodiversity",

abstract = "This study examines the extent and the quality of environmental disclosure made by Indian companies using legitimacy theory. Content analysis of 137 companies{\"i}¿½ annual reports for the years 2011{\"i}¿½2012 and 2014{\"i}¿½2015 finds that (a) the extent of disclosure and the quality of disclosure have increased over the two-year period (though the increase is not statistically significant), (b) quality is largely descriptive and (c) disclosures vary between industries and within industries. The results of the econometric model suggest that firm-specific characteristics like industry, size, age and foreign customers have significant positive influence on environmental disclosures (extent and quality), while leverage has negative impact on disclosures.",

author = "Simon Thorn and Anne Chao and Georgiev, {Kostadin B.} and Jorg Muller and Claus Bassler and Campbell, {John L.} and Jorge Castro and Yan-Han Chen and Chang-Yong Choi and Tyler Cobb and David Lindenmayer",

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doi = "10.1038/s41467-020-18612-4",

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journal = "Nature Communications",

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T1 - Estimating retention benchmarks for salvage logging to protect biodiversity

AU - Thorn, Simon

AU - Chao, Anne

AU - Georgiev, Kostadin B.

AU - Muller, Jorg

AU - Bassler, Claus

AU - Campbell, John L.

AU - Castro, Jorge

AU - Chen, Yan-Han

AU - Choi, Chang-Yong

AU - Cobb, Tyler

AU - Lindenmayer, David

PY - 2020

Y1 - 2020

N2 - This study examines the extent and the quality of environmental disclosure made by Indian companies using legitimacy theory. Content analysis of 137 companiesï¿½ annual reports for the years 2011ï¿½2012 and 2014ï¿½2015 finds that (a) the extent of disclosure and the quality of disclosure have increased over the two-year period (though the increase is not statistically significant), (b) quality is largely descriptive and (c) disclosures vary between industries and within industries. The results of the econometric model suggest that firm-specific characteristics like industry, size, age and foreign customers have significant positive influence on environmental disclosures (extent and quality), while leverage has negative impact on disclosures.

AB - This study examines the extent and the quality of environmental disclosure made by Indian companies using legitimacy theory. Content analysis of 137 companiesï¿½ annual reports for the years 2011ï¿½2012 and 2014ï¿½2015 finds that (a) the extent of disclosure and the quality of disclosure have increased over the two-year period (though the increase is not statistically significant), (b) quality is largely descriptive and (c) disclosures vary between industries and within industries. The results of the econometric model suggest that firm-specific characteristics like industry, size, age and foreign customers have significant positive influence on environmental disclosures (extent and quality), while leverage has negative impact on disclosures.

U2 - 10.1038/s41467-020-18612-4

DO - 10.1038/s41467-020-18612-4

M3 - Article

VL - 11

JO - Nature Communications

JF - Nature Communications

ER -

Estimating retention benchmarks for salvage logging to protect biodiversity

Abstract

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