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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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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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