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Environmental Social Controls and Capital Investments: Australian Evidence

Wood, Dorothy; Ross, Donald


Environmental social controls (ESCs) such as mandatory disclosure, regulations, subsidies, and stakeholder opinion are intended to improve firm environmental performance. This paper reports ESC importance to Australian financial managers in making capital investment decisions. A decision-making experiment showed managers to be most responsive to stakeholder opinion (42 per cent), followed by subsidization (26 per cent) and regulatory cost (22 per cent). Mandatory disclosure has very little...[Show more]

CollectionsANU Research Publications
Date published: 2006
Type: Journal article
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2006.00180.x


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