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Transparency Under Scrutiny: Information Disclosure in Global Environmental Governance [PDF]
, 2008 Although transparency is a key concept of our times, it remains a relatively understudied phenomenon in global environmental politics. The link between transparency and accountable, legitimate and effective governance is assumed, yet the nature and ...
Aarti Gupta, Gupta, A.
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Corporate disclosure of greenhouse gas emissions : a UK study [PDF]
, 2009 Two beliefs drove this dissertation to be centered on the analysis of the UK corporate disclosure (CD) related to global climate change (GCC). Firstly, GCC is the most significant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC,
de Aguiar, Thereza R. S.
core +2 more sources
Jurnal Ilmiah Wahana Akuntansi, 2016 This study aims to examine the influence of Environmental Performance and Board Composition on Environmental Disclosure. This study used two independent variables and the dependent variable, Environmental Performance and Board Composition as independent ...
Muhammad Ahada +2 more
doaj +1 more source
Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms
Revista de Contabilidad: Spanish Accounting Review, 2019 The actual drivers of companies’ environmental disclosure have been widely studied and yet with no conclusive results. Most literature looks for the link between environmental performance and environmental disclosure, as reflection of the company ...
Miguel Marco Fondevila +2 more
doaj +1 more source
Economies, 2022 This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context.
Luk Luk Fuadah +3 more
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Intra-industry peer effect in corporate environmental information disclosure: Evidence from China.
PLoS ONE, 2022 Corporate environmental information disclosure is an important way for stakeholders to understand the performance of corporate environmental responsibilities.
Kewei Hu, Yugui Hao, Dan Yu
doaj +1 more source
Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange
Accounting Analysis Journal, 2020 This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the
Istiqomah Istiqomah +1 more
doaj +1 more source
Factors influencing environment disclosure quality and the moderating role of corporate governance
Cogent Business & Management, 2021 This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of ...
Badingatus Solikhah, Ukhti Maulina
doaj +1 more source
Environmental Disclosure - From the Accounting to the Report Perspective [PDF]
Proceedings of the 16th International Conference on Enterprise Information Systems, 2014 This paper focus on the environmental disclosure (ED) promoted by firms, due to the strong demand for information and identification of the relevant data that pursuit the new legal requirements. The methodology is separate, by one side, on the theoretical framework based on the disclosure of environmental information (EI) and the true and fair view ...
Carreira, Francisco José Alegria +3 more
openaire +4 more sources
Firms’ Attributes and Environmental Disclosure: Evidence from Listed Firms in Bangladesh
Asian Journal of Accounting Perspectives, 2020 Research aim: This paper aims at finding out the quality of environmental reporting and its association with company characteristics considering listed companies from various sectors through the lens of legitimacy theory and stakeholder theory in ...
Md. Ali Arshad Chowdhury +2 more
doaj +5 more sources