Environmental disclosure in corporate websites: a study in Brazil and USA companies

Abstract Purpose The internet allows much corporate information to be instantly accessed from anywhere, at any time. To better inform the more diverse stakeholders, companies have used their websites as another tool for disclosure. The purpose of this paper is to contribute to the area of environmental accounting, as it investigates whether the companies located in different countries, from different sectors, in different stages of development and regulatory environments present different levels of environmental disclosure and to explain the environmental disclosure extension on corporate web...