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Accounting Analysis Journal, 2020 The purpose of this study is to evaluate the effect of profitability, leverage, and company size on environmental disclosure with the proportion of independent directors as moderator. A maximum of 61 agricultural and mining sector companies listed on the
Jalu Wicaksono Ardi
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Financial Performance With Emphasis on the Role of Environmental Information Disclosure [PDF]
Journal of Advances in Environmental Health Research, 2023 Companies disclose environmental information to achieve social goals. The companies’ financial performance is an important factor regarding the information disclosure.
Maryam Abgineh +2 more
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Disclosure measurement in the empirical accounting literature: A review article [PDF]
, 2010 This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure.
Hassan, O, Marston, C
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Quality of environmental disclosure by multi-national oil companies: a corporate governance perspective [PDF]
, 2005 Over the past few years, concern about the issue of environmental sustainability has increased considerably. Closely linked to this concern is the growing disquiet over the increasing pervasiveness of multi-national companies, especially oil companies,
Babatunde, A.
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The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
Scientific Annals of Economics and Business, 2018 This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores +3 more
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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
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Transparency Under Scrutiny: Information Disclosure in Global Environmental Governance [PDF]
, 2008 Although transparency is a key concept of our times, it remains a relatively understudied phenomenon in global environmental politics. The link between transparency and accountable, legitimate and effective governance is assumed, yet the nature and ...
Aarti Gupta, Gupta, A.
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Corporate disclosure of greenhouse gas emissions : a UK study [PDF]
, 2009 Two beliefs drove this dissertation to be centered on the analysis of the UK corporate disclosure (CD) related to global climate change (GCC). Firstly, GCC is the most significant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC,
de Aguiar, Thereza R. S.
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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
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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
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