Table 1. Environmental disclosure...

Table 1.

Environmental disclosure content – EDI

Category	Subcategory
1. Impact of products and processes	Mention of the ﬁrm’s processes, facilities, or product innovations relative to reduction of environmental degradation
	Discussion about environmental impact of packaging
	Mention of lifecycle analysis
	Recycling end product (after customer use)
	Research and development in environmental actions
	Discussion of the company’s environmental compliance status.
	Discussion of control or reduction of facilities/processes potentially polluting
	Discussion of environmental characteristics of products
	Department, service assigned to the environment
2. Statement of environmental policy	Statement of environmental policies
3. Goals and targets	Explicit qualitative goals
	Explicit quantitative goals
	Goals or targets vs. measured performance (goals achieved)
4. Wastes and odors	Efforts at reducing waste
	Efforts at reducing odors
	Waste and odors reduction initiatives
5. Efficient use or water reuse	Efforts at reducing effluents
5. Efficient use or water reuse	Kilograms of water used and/or water saving
6. Soil contamination and reserve for environmental protection	Areas affected by development activity
	Remediation efforts
	Site restoration costs
	Areas protected
7. Energy	Development/exploration of new sources
	Conservation and energy saving
	Future energy saving
8. Spills and air emissions	Number of spills
	Efforts at reducing spills
	Tons per year of key emissions
	Planning of CO2 emission reduction in the mid-term or long-term
	Efforts at reducing emissions
9. Environmental accounting	Mention of environmental investments
	Identiﬁcation of potential liabilities or environmental fines
	Risks of provisions e litigation
10. Other environmental disclosures	Environmental awards
	Mention of company’s environmental management system (EMS)
	Environmental Audit
	Environmental certification
	Involvement of environmental organizations
	Joint environmental projects
	Explicit initiatives with stakeholders

Category	Subcategory
1. Impact of products and processes	Mention of the ﬁrm’s processes, facilities, or product innovations relative to reduction of environmental degradation
	Discussion about environmental impact of packaging
	Mention of lifecycle analysis
	Recycling end product (after customer use)
	Research and development in environmental actions
	Discussion of the company’s environmental compliance status.
	Discussion of control or reduction of facilities/processes potentially polluting
	Discussion of environmental characteristics of products
	Department, service assigned to the environment
2. Statement of environmental policy	Statement of environmental policies
3. Goals and targets	Explicit qualitative goals
	Explicit quantitative goals
	Goals or targets vs. measured performance (goals achieved)
4. Wastes and odors	Efforts at reducing waste
	Efforts at reducing odors
	Waste and odors reduction initiatives
5. Efficient use or water reuse	Efforts at reducing effluents
5. Efficient use or water reuse	Kilograms of water used and/or water saving
6. Soil contamination and reserve for environmental protection	Areas affected by development activity
	Remediation efforts
	Site restoration costs
	Areas protected
7. Energy	Development/exploration of new sources
	Conservation and energy saving
	Future energy saving
8. Spills and air emissions	Number of spills
	Efforts at reducing spills
	Tons per year of key emissions
	Planning of CO2 emission reduction in the mid-term or long-term
	Efforts at reducing emissions
9. Environmental accounting	Mention of environmental investments
	Identiﬁcation of potential liabilities or environmental fines
	Risks of provisions e litigation
10. Other environmental disclosures	Environmental awards
	Mention of company’s environmental management system (EMS)
	Environmental Audit
	Environmental certification
	Involvement of environmental organizations
	Joint environmental projects
	Explicit initiatives with stakeholders

Source: Adapted from Deegan and Rankin (1996), Buhr and Freedman (2001), Patten (2002), Xiao et al. (2005), Tagesson et al. (2009), Cho and Roberts (2010), Bachmann, Carneiro, and Espejo (2013), Kuo and Chen (2013), Cormier, Lapointe-Antunes, and Magnan (2015)

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