International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss


The Effects of Level of Disclosure of Environmental Activities and Stakeholders’ Engagement on Achieving BITC Awards: An Empirical Study of UK FTSE 100
Dr. Abeer Hassan, Susan Burgess

Based on the UK FTSE top 100 companies, this paper focuses on one of the awarding bodies (BITC) to investigate whether there is any link between attaining a BITC award and the quality of environmental disclosures. It concludes that BITC awards are given to those companies who have corporate responsibility integrated into their business models and clear corporate responsibilities and incentive structures at board and operations levels. However, when BITC awards linked the quality of disclosure of internal environmental activities, the results showed that there were some differences on the quality of disclosure of internal environmental activities.

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