Results 261 to 270 of about 396,499 (303)
Some of the next articles are maybe not open access.
Information disclosure in an environmental emergency
Disaster Prevention and Management: An International Journal, 2017PurposeThe purpose of this paper is to analyze the demands of the core stakeholders and how these stakeholders drive the information disclosure behaviors of the enterprise and local government.Design/methodology/approachContent analysis was conducted. The authors collected and analyzed information disclosure laws and regulations regarding environmental
Qiang Li +3 more
openaire +1 more source
Public Participation and Environmental Information Disclosure
2020Public participation in environmental management refers to public participation in environmental decision-making in various forms and through diverse channels, according to law. The purposes of public participation in environmental management are the promoting of the effective implementation of environmental administrative power, increasing the public ...
Jing Wu, I-Shin Chang
openaire +1 more source
Environmental Information Disclosure and Financial Constraint
Asia-Pacific Journal of Financial Studies, 2019AbstractUsing the introduction of Measures for the Disclosure of Environment Information (MDEI) in China, we investigate the relationship between environmental disclosure and firms’ financial constraints. We find that cash‐cash flow sensitivity decreases by 13.33% after the implementation of MDEI and that an increase of one point in the disclosure ...
Sheng Yao, Yuan Hong, Chen‐Miao Lin
openaire +1 more source
Research on environmental information disclosure
The 2nd International Conference on Information Science and Engineering, 2010It is an age that science and technology innovate, the economy and technique develop quickly, the internet produced by the computer and information technique has been changing the whole world rapidly. How to deal with the environment information disclosure properly, realize the communication with the far information user, has been an important problem ...
openaire +1 more source
The relevance of environmental disclosures: Are such disclosures incrementally informative?
Journal of Accounting and Public Policy, 2013Abstract Establishing 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
openaire +2 more sources
Environmental information disclosure and Labour investment efficiency
Applied Economics Letters, 2020This article examines the correlation between environmental information disclosure and labour investment efficiency (LIE) using a sample of 343 Chinese-listed companies from 2015 to 2019.
Yalin Jiang, Chong Guo, Yingyu Wu
openaire +1 more source
Value Relevance of Environmental Sustainability Information Disclosure
Asian Journal of Economics, Business and Accounting, 2023To empirically investigate the value relevance of environmental sustainability information disclosure of listed oil and gas firms in Nigeria, this study made use of Ohlson 1995 Valuation Model and a fifteen (15) year time period beginning from year 2006 to year 2020.
openaire +2 more sources
Environmental Information Disclosure and Civil Society Innovation
2015Governments across the globe have embraced mandatory environmental information disclosure (EID) as a vital component of their pollution control strategies. EID is at the forefront of ‘next-generation’ policy instruments that aim to improve environmental protection through greater public oversight of polluters.1 Commentators have dubbed it part of a ...
openaire +1 more source
Transparency Under Scrutiny: Information Disclosure in Global Environmental Governance
Global Environmental Politics, 2008Although 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 workings of this link require further scrutiny.
openaire +2 more sources
Do Social and Environmental Disclosures Impact Information Asymmetry?
Economics Letters, 2023Albert Acheampong, Tamer Elshandidy
openaire +1 more source