Results 221 to 230 of about 145,291 (263)
Some of the next articles are maybe not open access.
The relationship between environmental performance and environmental disclosure
Australasian Journal of Environmental Management, 2012The largely voluntary nature of environmental reporting in Australia has given firms the option of deciding what, if any, environmental information they wish to disclose. Previous studies in the US and Canada have found mixed results on the relationship between environmental performance and environmental disclosure.
A.W. Sutantoputra +2 more
openaire +1 more source
Value relevance of environmental, social and governance disclosure
SSRN Electronic Journal, 2014This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non-financial companies listed in 38 countries during the period 2008-2012, we test for value relevance by employing the modified version of the Ohlson (1995) model developed by Collins ...
Zuraida, Zuraida +2 more
openaire +1 more source
Voluntary Disclosure of Environmental Performance
The American Review of Public Administration, 2012Public and private differences have been a central topic in public administration research. This study explores electric utilities’ voluntary disclosure of environmental performance and examines if private (investor-owned) and public (government-owned) utilities have different drivers for voluntary disclosure.
openaire +1 more source
Status of disclosure of environmental risks
IEEE Power Engineering Society General Meeting, 2005, 2005The US securities laws require companies to disclose any liabilities that might have a material effect on their financial condition. This presentation discusses the role of investors in forcing corporations to disclose environmental risks associated with global warming.
openaire +1 more source
Environmental disclosure – a Bangladesh perspective [PDF]
, 2005 Today, the environment is changing rapidly and we are obviously heading towards a disaster. The responsibility for such changes comes on the shoulder of business community to a large extent. And it is customary that businesses are disturbing the smooth flow of environmental structure through their thoughtless operations.
Shil, Nikhil Chandra, Iqbal, Masum
openaire
Research on environmental information disclosure
The 2nd International Conference on Information Science and Engineering, 2010It is an age that science and technology innovate, the economy and technique develop quickly, the internet produced by the computer and information technique has been changing the whole world rapidly. How to deal with the environment information disclosure properly, realize the communication with the far information user, has been an important problem ...
openaire +1 more source
Determinants of Disclosure Quality: A study of environmental liability disclosures
2016Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability.
Hallgren, Anna, Johansson, Julia
openaire +1 more source
Environmental Disclosures and Impression Management
2014A significant stream of social and environmental accounting research investigates the relationship between a corporation’s self-reported disclosures of its own social responsibility and environmental activities and third-party evaluations of that corporation’s actual social responsibility and environmental performance.
Cho, Charles H. +2 more
openaire +2 more sources