Results 21 to 30 of about 16,073,870 (298)

The Informational Contribution of Social and Environmental Disclosures for Investors [PDF]

open access: yesSSRN Electronic Journal, 2009
PurposeThe aim of the paper is to investigate whether social disclosure and environmental disclosure have a substituting or a complementing effect in reducing information asymmetry between managers and stock market participantsDesign/methodology/approachThis study attempts to provide a comprehensive analysis of a firm's social and environmental ...
Denis Cormier   +2 more
openaire   +3 more sources

Information Disclosure in Environmental Risk Management: Developments in China [PDF]

open access: yesJournal of Current Chinese Affairs, 2011
Entering the twenty-first century, China has been the site of many serious environmental disasters and accidents. These have strengthened the call for the establishment of an environmental risk management system and for the development of new policies to effectively manage risk.
Mol, A.P.J., He, G., Zhang, L.
openaire   +4 more sources

Environmental Audit and Environmental Disclosure Quality

open access: yesScientific Annals of Economics and Business, 2020
In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure.
Moalla Marwa, Bassem Salhi, Anis Jarboui
doaj   +1 more source

Environmental information disclosure and green energy efficiency: A spatial econometric analysis of 113 prefecture-level cities in China

open access: yesFrontiers in Environmental Science, 2022
As one of the means of informal environmental regulation, environmental information disclosure has an essential impact on improving green energy efficiency.
Lei Du, Fuwei Wang, Minghua Tian
doaj   +1 more source

Environmental disclosure practices in mixed ownership models: A study of Chinese private enterprises.

open access: yesPLoS ONE, 2023
Environmental information disclosure is critical avenue for stakeholders to gauge the fulfillment of corporate environmental responsibilities, as well as a key path for companies to gain social reputation and achieve sustainable development.
Tingting Song, Aihua Xiong
doaj   +1 more source

The Impact of Environmental Performance on Environmental Disclosure, moderated by Company Characteristics [PDF]

open access: yesE3S Web of Conferences, 2023
Sustainability issues have increased the need for stakeholders toward environmental information disclosure. Environmental information is pivotal for stakeholders to assess a firm’s environmental performance.
Nur Triasesiarta, Panggabean Rosinta Ria
doaj   +1 more source

Research on Environmental Accounting Information Disclosure

open access: yesFinance and Market, 2020
<p>As far as China’s environmental accounting is concerned, it has the problems of late start and slow development, and the laws and regulations related to environmental accounting information disclosure have not been fully established, and the actual supervision strength is relatively small, and the relevant enterprises have relatively poor ...
Jialin Zhao, Lei Ye, Silin Tao
openaire   +1 more source

Government environmental information disclosure and corporate carbon performance

open access: yesFrontiers in Environmental Science, 2023
Environmental problem is the key to the healthy development of China’s eco-economy, and the environmental responsibility of micro-enterprises under the vision of “Dual Carbon” has attracted more attention.
Manru Peng   +4 more
doaj   +1 more source

Transparency Under Scrutiny: Information Disclosure in Global Environmental Governance [PDF]

open access: yes, 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.
core   +1 more source

Quality Evaluation of Environmental Accounting Information Disclosure of Y Nonferrous Metal Company Based on AHP-FCE Model

open access: yesDiscrete Dynamics in Nature and Society, 2022
Environmental accounting information disclosure is an important way to achieve the goal of “carbon peak carbon neutrality”, which plays a role in the link between economic development and environmental protection.
Yan Li
doaj   +1 more source

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