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2022
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms.
Lepore L., Pisano S.
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This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms.
Lepore L., Pisano S.
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Business & Society, 2012
Corporate-level environmental information disclosure is increasingly common. This article studies the impact of a prominent media-generated sustainability ratings program, Newsweek’s 2009 ranking of the 500 largest U.S. firms. Using an event study methodology, the authors find the rankings had a significant impact on shareholder value. Firms in the top
Thomas P. Lyon, Jay P. Shimshack
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Corporate-level environmental information disclosure is increasingly common. This article studies the impact of a prominent media-generated sustainability ratings program, Newsweek’s 2009 ranking of the 500 largest U.S. firms. Using an event study methodology, the authors find the rankings had a significant impact on shareholder value. Firms in the top
Thomas P. Lyon, Jay P. Shimshack
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The relevance of environmental disclosures: Are such disclosures incrementally informative?
Journal of Accounting and Public Policy, 2013Establishing the information content of transparent voluntary environmental disclosures and the source of this information content is of fundamental importance for corporate social responsibility (CSR) practitioners. Our results indicate that: (1) incremental to information provided by current Toxics Releases Inventory (TRI) data, voluntary ...
Clarkson, Peter M. +3 more
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Management of Environmental Quality: An International Journal, 2022
PurposeThis paper aims to analyze the effect of environmental performance (EP) on environmental disclosure (ED) and determine whether environmental costs (ECs) moderate this relationship. This paper extends legitimacy theory that focuses on the commonly assumed interaction between companies and community, with the effect of quantitative information ...
Luluk Muhimatul Ifada, Norman Mohd Saleh
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PurposeThis paper aims to analyze the effect of environmental performance (EP) on environmental disclosure (ED) and determine whether environmental costs (ECs) moderate this relationship. This paper extends legitimacy theory that focuses on the commonly assumed interaction between companies and community, with the effect of quantitative information ...
Luluk Muhimatul Ifada, Norman Mohd Saleh
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Environmental Disclosure, Environmental Performance and Firm Value
2010 International Conference on E-Product E-Service and E-Entertainment, 2010The interrelations among environmental performance, environmental disclosure and corporate value, are basic issues of firm environmental behavior. There are different arguments in prior literatures. Based on the investigation of 145 listed chemical firms in China, we obtain results (1) environmental disclosures level is significantly associated with ...
Wu, Hongjun, Shen, Xiaobo
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