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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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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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Does environmental performance affect companies’ environmental disclosure?
Measuring Business Excellence, 2015Purpose– This study aims to verify the presence, evolution and determinants of voluntary environmental disclosure from companies listed on the Milan Stock Exchange. The authors examined documentation of listed firms from 2006 and 2009. These years immediately precede and follow Italian legislative decree n.
FONTANA, STEFANO +3 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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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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The relationship between environmental performance and environmental disclosure
Australasian Journal of Environmental Management, 2012The largely voluntary nature of environmental reporting in Australia has given firms the option of deciding what, if any, environmental information they wish to disclose. Previous studies in the US and Canada have found mixed results on the relationship between environmental performance and environmental disclosure.
A.W. Sutantoputra +2 more
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Value relevance of environmental, social and governance disclosure
SSRN Electronic Journal, 2014This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non-financial companies listed in 38 countries during the period 2008-2012, we test for value relevance by employing the modified version of the Ohlson (1995) model developed by Collins ...
Zuraida, Zuraida +2 more
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Voluntary Disclosure of Environmental Performance
The American Review of Public Administration, 2012Public and private differences have been a central topic in public administration research. This study explores electric utilities’ voluntary disclosure of environmental performance and examines if private (investor-owned) and public (government-owned) utilities have different drivers for voluntary disclosure.
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Research on environmental information disclosure
The 2nd International Conference on Information Science and Engineering, 2010It is an age that science and technology innovate, the economy and technique develop quickly, the internet produced by the computer and information technique has been changing the whole world rapidly. How to deal with the environment information disclosure properly, realize the communication with the far information user, has been an important problem ...
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