Results 21 to 30 of about 464,272 (311)
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
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
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
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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
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
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
Environmental Disclosure - From the Accounting to the Report Perspective [PDF]
Proceedings of the 16th International Conference on Enterprise Information Systems, 2014 This paper focus on the environmental disclosure (ED) promoted by firms, due to the strong demand for information and identification of the relevant data that pursuit the new legal requirements. The methodology is separate, by one side, on the theoretical framework based on the disclosure of environmental information (EI) and the true and fair view ...
Carreira, Francisco José Alegria +3 more
openaire +3 more sources
Environmental disclosure and its determinants
IOP Conference Series: Earth and Environmental Science, 2022 Abstract Nowadays, companies are required to report not only about their economic performance but also about the social and environmental aspects of their operations. This is because social and environmental disclosures are seen as increasingly significant in terms of their influence on the survival of the company.
I F S Wahyuningrum +5 more
openaire +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
Intra-industry peer effect in corporate environmental information disclosure: Evidence from China.
PLoS ONE, 2022 Corporate environmental information disclosure is an important way for stakeholders to understand the performance of corporate environmental responsibilities.
Kewei Hu, Yugui Hao, Dan Yu
doaj +1 more source