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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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Environmental Disclosures and Impression Management
2014A significant stream of social and environmental accounting research investigates the relationship between a corporation’s self-reported disclosures of its own social responsibility and environmental activities and third-party evaluations of that corporation’s actual social responsibility and environmental performance.
Cho, Charles H. +2 more
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Status of disclosure of environmental risks
IEEE Power Engineering Society General Meeting, 2005, 2005The US securities laws require companies to disclose any liabilities that might have a material effect on their financial condition. This presentation discusses the role of investors in forcing corporations to disclose environmental risks associated with global warming.
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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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Environmental disclosures in the annual report
Accounting, Auditing & Accountability Journal, 2002Much of the extant research into why companies disclose environmental information in the annual report indicates that legitimacy theory is one of the more probable explanations for the increase in environmental disclosures since the early 1980s. Legitimacy theory is based on the idea that in order to continue operating successfully, corporations must ...
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Determinants of Disclosure Quality: A study of environmental liability disclosures
2016Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability.
Hallgren, Anna, Johansson, Julia
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