Results 261 to 270 of about 399,328 (305)

The relevance of environmental disclosures: Are such disclosures incrementally informative?

Journal of Accounting and Public Policy, 2013
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   +4 more sources

Information disclosure in an environmental emergency

Disaster Prevention and Management: An International Journal, 2017
PurposeThe 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

Environmental information disclosure in capital raising

Australian Economic Papers, 2020
AbstractIn 2010, the Chinese Government issued a policy to require enterprises to disclose environmental information. Using the environmental disclosure information of 204 Chinese listed companies in 20 polluting sectors over the period of 2011–2015, we find that managers tend to withhold environmental information and selectively disguise sensitive ...
Zhiying Ji, Xiao Yu, Jiefei Yang
openaire   +1 more source

Public Participation and Environmental Information Disclosure

2020
Public 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, 2019
AbstractUsing 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, 2010
It 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

Study on the Information Disclosure of Environmental Accounting

2009 Third International Symposium on Intelligent Information Technology Application Workshops, 2009
Environmental accounting information disclosure is a product for adapting to the development of society and time. Based on the social development and present condition of environment accountancy, it is not difficult for us to find that it is not perfect in theory and practicing in this field. It is the sign of environment accountancy development for us
Chunjiao Liu   +3 more
openaire   +1 more source

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