Results 31 to 40 of about 19,478,970 (306)
DISCLOSURE OF ENVIRONMENTAL ACCOUNTING INFORMATION AT BUSINESS ENTERPRISES IN THE HOTEL SECTOR: CASE STUDY IN VIETNAM [PDF]
This study aims to evaluate the factors affecting the level of environmental accounting information disclosure based on the perceived level of hotel managers.
Le ANH-TUAN +3 more
doaj +1 more source
The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information [PDF]
Stakeholders often have a significant interest in the disclosure of information by companies that have received environmental penalties. This study examines how environmental administrative penalties influence companies’ environmental disclosures. Using a sample of 316 manufacturing companies across three years in China, the regression results indicate
Xiangan Ding, Ying Qu, Mohsin Shahzad
openaire +1 more source
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
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
doaj +1 more source
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
doaj +1 more source
Environmental information disclosure and the investment-cash flow sensitivity
Purpose- In 2008 China issued the Measures for the Disclosure of Environmental Information. Using the introduction of this environmental policy, this paper examines how the environmental information disclosure quality affects a firm's access to capital markets. In particular, the relationship is investigated between the environmental disclosure quality
Sheng Yao, Yuan Hong, Chen-Miao Lin
openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source
Environmental Costs and Environmental Information Disclosure in the Accounting Systems [PDF]
Nowadays, the effects of human societies have increased on environment due to technological and industrial development. So environment variations could affect human beings like other animal species. Given the importance of environmental costs, one can consider them as a parts of final cost of products or services in business units , so failure to ...
Hamid Ravanpak Noodezh, Salehe Moghimi
openaire +1 more source
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
doaj +1 more source

