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Research on Environmental Accounting Information Disclosure
<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
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Information Disclosure in Environmental Risk Management: Developments in China [PDF]
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.
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Effects of environmental information disclosure on pollution reduction and carbon emission reduction [PDF]
[Objective] The synergistic enhancement of pollution reduction and carbon emission mitigation serves as the general approach to promote the comprehensive green transformation of economic and social development. The importance of environmental information
SHAO Hanhua, WANG Yaning
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Using sample firms from eight energy-intensive industries included in the State Council of China’s Notice on the Pilot Work of Carbon Emission Trading from 2015 to 2019, this study examines the relationship between environmental legitimacy pressure and ...
Xiying Luo, Ruimin Zhang, Wei Liu
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Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions [PDF]
The influence of different national contexts, including the effects of cultural environments, on corporate environmental disclosure practices has yet to be properly addressed in the literature. The purpose of this research is, therefore, to analyse how
Gallego-Alvarez, Isabel +1 more
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Assessing the level of environmental information disclosure by listed companies on the stock market in Vietnam [PDF]
The environmental information disclosure of enterprises listed on Vietnam’s stock market has been mandated by the Ministry of Finance of Vietnam according to Circular No. 155/2015/TT_BTC.
Thi Kim Tuyen Nguyen +2 more
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Government played a vital role during the COVID-19 pandemic by disclosing related environmental health information to the public. A satisfaction survey is often used to evaluate the public's satisfaction of the government's information disclosure while ...
Ruikun An +3 more
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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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A Sustainability Disclosure Index Using Corporate Sustainability Reports [PDF]
Background: There are already many indices such as Bloomberg’s environmental-and-social governance (ESG) ratings and the Dow Jones Sustainability Indices (DSJI), which use proprietary methods to rate companies using private and publicly available ...
Papoutsi, A., Sodhi, M.
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Do environmental costs and environmental information disclosure effect on environmental performance?
There are still many companies in Indonesia that do not pay attention to environmental performance. Environmental disclosure performance is currently mandatory disclosure, so it is mandatory for go public companies to disclose their environmental performance as a manifestation of the company's responsibility for the activities it carries out.
Era Trianita Saputra +2 more
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