Results 41 to 50 of about 145,192 (164)

EFFECT OF BOARD CHARACTERISTICS ON SOCIAL AND ENVIRONMENTAL DISCLOSURE OF LISTED ENVIRONMENTALLY SENSITIVE FIRMS IN NIGERIA

Gusau Journal of Accounting and Finance, 2021
Social and Environmental Disclosure has been at its adoption phase in Nigeria despite the trend of disclosure practices by firms around the world. As a step towards addressing this shortcoming, the paper examined Board characteristics and their effects ...
Salawu Moruff Adeyemi, Muhammed Tahir Dahiru, Garba Ado, Professor Salisu Mamman   +3 more
doaj  

Comparative environmental disclosure practices: evidence from the UK and the USA

Cogent Business & Management
This study examines environmental reporting practices among leading firms in the United Kingdom (UK) and the United States of America (USA) by analyzing the top 50 firms from the Financial Times Stock Exchange 100 (FTSE100) and the Standard & Poor 100 (S&
Araya Eakpisankit, Kashan Pirzada
doaj   +1 more source

Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance

Jurnal Dinamika Akuntansi
Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor.
Retnoningrum Hidayah, Dwi Ratmono
doaj   +1 more source

The Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable

Jurnal Dinamika Akuntansi, 2020
This study aims to analyze the effects of financial performance and environmental performance to firm value with environmental disclosure as an intervening variable.
Theresia Coline Sari Rinsman, Andrian Budi Prasetyo   +1 more
doaj   +1 more source

Effects of environmental information disclosure on pollution reduction and carbon emission reduction [PDF]

Ziyuan Kexue
[Objective] The synergistic enhancement of pollution reduction and carbon emission mitigation serves as the general approach to promote the comprehensive green transformation of economic and social development. The importance of environmental information
SHAO Hanhua, WANG Yaning
doaj   +1 more source

ENVIRONMENTAL INFORMATION DISCLOSURE: A PROPOSED INDICATOR BASED ON EXPERTS’ PERCEPTIONS EVIDENCIAÇÃO DE INFORMAÇÕES AMBIENTAIS: PROPOSTA DE UM INDICADOR A PARTIR DA PERCEPÇÃO DE ESPECIALISTAS

Revista de Contabilidade e Organizações, 2013
This paper is aimed at listing environmental attributes, according to the degree of importance of disclosure, to compose a truly Brazilian indicator that assesses the quality of environmental information disclosure.
Ramon K. B. Bachmann, Leandro M. Carneiro, Márcia M. S. B. Espejo   +2 more
doaj   +1 more source

Environmental disclosure practices in mixed ownership models: A study of Chinese private enterprises. [PDF]

PLoS One, 2023
Song T, Xiong A.
europepmc   +1 more source

The impact of corporate environmental disclosure practices and board attributes on sustainability: Empirical evidence from Asia and Europe. [PDF]

Heliyon, 2023
Almaqtari FA, Elsheikh T, Abdelkhair F, Mazrou YSA.   +3 more
europepmc   +1 more source

Impact of environmental award and financial performance on environmental disclosure quality: a case study of listed companies in Pakistan

Discover Sustainability
As global environmental concerns have grown, so too have calls for more corporate environmental transparency and responsibility. Businesses are participating in programs such as earning environmental awards and improving their financial performance to ...
Muhammad Badar Ul Munir, Muhammad Ishfaq
doaj   +1 more source

Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI)

Jurnal Akuntansi, 2018
  This study was aimed at demonstrating empirically the Influence of Environmental Performance on Environmental Disclosure and Economic Performance.
Dedi Putra, Indah Lutfia Utami
doaj   +1 more source