Results 11 to 20 of about 5,051,971 (297)
DETERMINANTS OF ENVIRONMENTAL DISCLOSURE
This research aims to analyze and obtain empirical evidence of the determinants of environmental disclosure of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is quantitative research with associative methods.
null Effriyanti, null Belinda
openaire +1 more source
Analysts' earnings pressure not only drives corporate managers to improve short-term financial performance but also encourages them to engage in myopic decisions detrimental to environmental performance.
Ming Zhang, Aiqun Wang, Shuya Zhou
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IntroductionEnvironmental information disclosure is an important means to protect the ecological environment, and global climate change puts forward higher requirements for corporate environmental information disclosure.
Limin Geng +4 more
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The purpose of this study is to evaluate the effect of profitability, leverage, and company size on environmental disclosure with the proportion of independent directors as moderator. A maximum of 61 agricultural and mining sector companies listed on the
Jalu Wicaksono Ardi
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Financial Performance With Emphasis on the Role of Environmental Information Disclosure [PDF]
Companies disclose environmental information to achieve social goals. The companies’ financial performance is an important factor regarding the information disclosure.
Maryam Abgineh +2 more
doaj +1 more source
Disclosure measurement in the empirical accounting literature: A review article [PDF]
This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure.
Hassan, O, Marston, C
core +6 more sources
Quality of environmental disclosure by multi-national oil companies: a corporate governance perspective [PDF]
Over the past few years, concern about the issue of environmental sustainability has increased considerably. Closely linked to this concern is the growing disquiet over the increasing pervasiveness of multi-national companies, especially oil companies,
Babatunde, A.
core +9 more sources
The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores +3 more
doaj +1 more source
Disclosure of Environmental Matters – Galp Energy [PDF]
info:eu-repo/semantics ...
Azevedo, G., Oliveira, J., Castro, A.
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Based on the legitimacy and stakeholders’ theories, this research aims to analyze the environmental information disclosure of Portuguese companies. Specifically, this study aims to explore the environmental information disclosure level, whether the ...
Albertina Paula Monteiro +3 more
doaj +1 more source

