..., targeting stakeholders but also financial markets (Capron and Quairel, 2004). Moreover, Brammer and Pavelin (2006, 2008) underline the main importance of cross‐sector variation in environmental disclosure. According to these authors, business sectors would have a great impact on CSR communication strategy...

...Martin Perry; Teng Tse Sheng Environmental disclosure within company annual reports has become an increasing expectation of environmental regulators and campaigners in industrial countries. It is an indicator of business commitment to environmental improvement to the extent that the disclosures...