The effects of level of disclosure of voluntary environmental activities and stakeholders’ engagement on achieving BITC awards: An empirical study of UK FTSE 100.

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.