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Time-series cross-sectional environmental performance and disclosure relationship:specific evidence from a less-developed country [PDF]
, 2014 This paper relies on ‘vulnerability and exploitability’ framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and
Hassan, Aminu, Kouhy, Reza
core +4 more sources
Entrepreneurship and Sustainability Issues, 2023 Based on the legitimacy and stakeholders’ theories, this research aims to analyze the environmental information disclosure of Portuguese companies. Specifically, this study aims to explore the environmental information disclosure level, whether the ...
Albertina Paula Monteiro +3 more
doaj +1 more source
Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50 [PDF]
, 2018 We propose to investigate the relationship between corporate social responsibility disclosure and institutional/environmental factors among a sample of European listed companies.
Adams +25 more
core +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2016 This study aims to examine the influence of Environmental Performance and Board Composition on Environmental Disclosure. This study used two independent variables and the dependent variable, Environmental Performance and Board Composition as independent ...
Muhammad Ahada +2 more
doaj +1 more source
Motivations for an organisation within a developing country to report social responsibility information : evidence from Bangladesh [PDF]
, 2008 Purpose – The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country.
Deegan, Craig, Islam, Muhammad
core +2 more sources
Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms
Revista de Contabilidad: Spanish Accounting Review, 2019 The actual drivers of companies’ environmental disclosure have been widely studied and yet with no conclusive results. Most literature looks for the link between environmental performance and environmental disclosure, as reflection of the company ...
Miguel Marco Fondevila +2 more
doaj +1 more source
Information disclosure and environmental rights: the Aarhus Convention [PDF]
, 2010 Access to information is the first "pillar" of the Aarhus Convention on Access to Information, Public Participation in Decision-Making and Access to Justice in Environmental Matters (1998). This article examines how the information disclosure obligations
Mason, Michael
core +1 more source
Economies, 2022 This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context.
Luk Luk Fuadah +3 more
doaj +1 more source
Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange
Accounting Analysis Journal, 2020 This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the
Istiqomah Istiqomah +1 more
doaj +1 more source
Firms’ Attributes and Environmental Disclosure: Evidence from Listed Firms in Bangladesh
Asian Journal of Accounting Perspectives, 2020 Research aim: This paper aims at finding out the quality of environmental reporting and its association with company characteristics considering listed companies from various sectors through the lens of legitimacy theory and stakeholder theory in ...
Md. Ali Arshad Chowdhury +2 more
doaj +5 more sources