Results 31 to 40 of about 399,328 (305)

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

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

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

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

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

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

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

Scalar and vector games in the evaluation of social and environmental disclosure and their relationship with market value [PDF]

open access: yes, 2018
This study evaluated the association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact based on the Game Theory.
Cecon, Bianca   +3 more
core   +3 more sources

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

Information disclosure and environmental rights: the Aarhus Convention [PDF]

open access: yes, 2010
Access to information is the first "pillar" of the Aarhus Convention on Access to Information, Public Participation in Decision-Making and Access to Justice in Environmental Matters (1998). This article examines how the information disclosure obligations
Mason, Michael
core   +1 more source

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