Results 11 to 20 of about 157,837 (313)

A theory of environmental risk disclosure [PDF]

open access: yesJournal of Environmental Economics and Management, 2003
La réglementation des risques environnementaux met de plus en plus l'accent sur l'information et la responsabilisation des parties prenantes. Le succès de cette approche repose toutefois largement sur la qualité de l'information fournie par les entreprises concernées.
Sinclair-Desgagne, B., Gozlan, Estelle
openaire   +3 more sources

Effect of analysts' earnings pressure on environmental information disclosure of firms: Can corporate governance alleviate the earnings obsession?

open access: yesBorsa Istanbul Review, 2023
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
doaj   +1 more source

How green credit affects corporate environmental information disclosure: evidence from new energy listed companies in China

open access: yesFrontiers in Ecology and Evolution, 2023
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
doaj   +1 more source

The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating

open access: yesAccounting Analysis Journal, 2020
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
doaj   +1 more source

DETERMINANTS OF ENVIRONMENTAL DISCLOSURE

open access: yesInternational Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2023
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

Financial Performance With Emphasis on the Role of Environmental Information Disclosure [PDF]

open access: yesJournal of Advances in Environmental Health Research, 2023
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

The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility

open access: yesScientific Annals of Economics and Business, 2018
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]

open access: yesJournal of Environmental Accounting and Management, 2018
info:eu-repo/semantics ...
Azevedo, G., Oliveira, J., Castro, A.
openaire   +2 more sources

Industry and performance in the Portuguese listed companies: the mediating role of the environmental information disclosure

open access: yesEntrepreneurship and Sustainability Issues, 2023
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

The Effect of Environmental Performance and Composition of Commissioners Board On Environmental Disclosure.

open access: yesJurnal 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

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