Corporate silence: environmental disclosure and the north american free trade agreement |
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| Institution: | 1. Cat Drop Foundation, Drachten, The Netherlands;2. Department of Natural Resources and Environment, Naresuan University, Phitsanulok, Thailand;3. Department of Ecology, Lincoln University, Lincoln, New Zealand;1. Department of Government, Centre for Analysis of Risk and Regulation, London School of Economics and Political Science, Houghton Street London WC2A 2AE, United Kingdom;2. Centre for Competition and Regulatory Policy, City University, London, United Kingdom;1. Division of Oral and Maxillofacial Surgery, Department of Surgery, University of Geneva & University Hospitals of Geneva, Geneva, Switzerland;2. La Tour Medical Group, Avenue J.-D. Maillard 3, 1217 Meyrin, Switzerland;3. Neuro-Ophthalmology and Strabology Unit, Department of Clinical Neurosciences, Division of Ophthalmology, University Hospital and Faculty of Medicine of Geneva, 1211 Genève, Switzerland;1. Centre for Informatics, Usher Institute, University of Edinburgh, EH16 4UX, UK;2. Bristol Centre for Surgical Research, Population Health Sciences, Bristol Medical School, Bristol BS8 2PS, UK;3. Edinburgh Cancer Centre, Western General Hospital, Edinburgh EH4 2XU, UK;4. Aintree University Hospital, NHS Foundation Trust, Liverpool L9 7AL, UK;5. University Hospitals Bristol, NHS Foundation Trust, Bristol BS2 8AE, UK;6. Patient and Public Representative, Ninewells Hospital, Dundee DD1 9SY, UK;7. Department of General Surgery, Ninewells Hospital, Dundee DD1 9SY, UK;8. Department of Colorectal Surgery, Western General Hospital, Edinburgh EH4 2XU, UK;9. Honorary Reader, Department of Pancreatic Surgery, University Hospitals Birmingham, B15 2WB, UK;10. Department of Hepatobiliary and Transplant Surgery, St James University Hospital, Leeds LS9?7TF, UK;11. HPB Surgical Unit, Mater Hospital, Belfast BT14 6AB, UK;1. Department of Otorhinolaryngology, Head and Neck Surgery, University Hospital Zurich and University of Zurich, Zurich, Switzerland;2. Department of Otolaryngology, Head and Neck Surgery, Ehime University Graduate School of Medicine, Toon, Ehime, Japan;3. Department of Otolaryngology, Takanoko Hospital, Matsuyama, Ehime, Japan |
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| Abstract: | This paper uses the highly politicized passage of the North American Free Trade Agreement (NAFTA) and its environmental side agreement as a venue to explore the nature of accountability and environmental disclosure. The components of accountability (account-giver, relationships, power and conduct that matters) are outlined. While notions of accountability would lead us to expect a modicum of relevant disclosure, the empirical results are otherwise. Environmental disclosure was drawn from the database, Disclosure, for US and Canadian companies for year ends covering the period 1990 to 1995. Only nine references to the effect of NAFTA on the ecological environment were found. The conclusion is reached that managers and companies do not see themselves as accountable for or liable to speak about their environmental performance in connection with NAFTA. Aspects of power and accountability are discussed and a few comments are offered on a way forward. |
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