  Measuring the effectiveness of corporate environmental reports, it being
highly qualitative and less regulated, is often considered as a daunting task.
The task becomes more complex if comparisons are to be performed. This study is
undertaken to overcome the physical verification problems by implementing data
mining technique. It further explores on the effectiveness by performing
exploratory analysis and structural equation model to bring out the significant
linkages between the selected 10 variables. Samples of five hundred and thirty
nine reports across various countries are used from an international directory
to perform the statistical analysis like: One way ANOVA (Analysis of Variance),
MDA (Multivariate Discriminant Analysis) and SEM (Structural Equation
Modeling). The results indicate the significant differences among the various
types of industries in their environmental reporting, and the exploratory
factors like stakeholder, organization strategy and industrial oriented
factors, proved significant. The major accomplishment is that the findings
correlate with the conceptual frame work of GRI.
