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Factors Influencing Corporate Environmental Disclosure
Business Strategy and the Environment, 2014AbstractIn this paper, we have studied the factors that influence the environmental disclosures of Italian listed companies. We also aimed to verify the effects produced by the introduction of specific legislation (albeit of a voluntary nature) on environmental disclosures.
Eugenio D'Amico +3 more
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Reluctant Disclosure and Transparency: Evidence from Environmental Disclosures
Organization Science, 2019Strategic management research increasingly examines firms’ strategies for corporate environmental and social disclosures. There are benefits to being perceived as having superior environmental performance, but firms face increasing pressure to provide more complete disclosures, potentially exposing information that will be viewed negatively by external
Kira R. Fabrizio, Eun-Hee Kim
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DETERMINANTS OF ENVIRONMENTAL SUSTAINABILITY DISCLOSURE
Caleb International Journal of Development Studies, 2023This study examined the determinants of environmental sustainability disclosure. The broad objective of the study was to examine whether board size, board gender diversity and ownership concentration determine environmental disclosure of listed oil and gas firms in Nigeria.
Monday Olade IZEVBEKHAI +1 more
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2020
Environmental disclosure refers to the voluntary or mandatory communication of information that shall help company’s stakeholders to recognize the impact of business decisions on the environment. Disclosed information usually includes narratives about company’s environmental programs and policies, compliance with local environmental legislation ...
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Environmental disclosure refers to the voluntary or mandatory communication of information that shall help company’s stakeholders to recognize the impact of business decisions on the environment. Disclosed information usually includes narratives about company’s environmental programs and policies, compliance with local environmental legislation ...
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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 ...
Hongjun Wu, Xiaobo Shen
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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 Performance and Corporate Disclosure
Journal of Accounting Research, 1980Disclosure of the social consequences of firms' behavior has been proposed in the professional literature (e.g., see Bauer and Fenn [1972], Bauer, Cauthorn and Warner [1975], and Estes [1972]) under the assumption that reliable social responsibility disclosures would prove useful to external users.
Robert W. Ingram, Katherine Beal Frazier
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Factors Influencing Corporate Environmental Disclosures
Accounting Perspectives, 2013AbstractWe investigate the effectiveness of the Carbon Disclosure Project (CDP), a not‐for‐profit organization that facilitates environmental disclosures of firms with institutional investors, thereby serving as a corporate governance mechanism for shareholders to influence the firm's environmental disclosures.
Matt Wegener +3 more
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The Accounting Review
ABSTRACT We examine how managers’ incentives to minimize litigation risk interact with the unique features of environmental information to shape disclosure decisions. We rely on peer firms’ lawsuits to generate variation in environmental disclosure litigation risk, consistent with prior research and anecdotal evidence suggesting that ...
Scott A. Robinson +2 more
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ABSTRACT We examine how managers’ incentives to minimize litigation risk interact with the unique features of environmental information to shape disclosure decisions. We rely on peer firms’ lawsuits to generate variation in environmental disclosure litigation risk, consistent with prior research and anecdotal evidence suggesting that ...
Scott A. Robinson +2 more
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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
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