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Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions [PDF]

open access: yes, 2019
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
core   +2 more sources

Corporate Environmental Information Disclosure and Earnings Management in China: Ethical Behaviour or Opportunism Motivation?

open access: yesSustainability, 2023
China has entered a new stage of high-quality economic development, which puts forward in-depth requirements for environmental protection. Companies in heavily polluting industries are required to disclose environmental information.
Y. Shang, Yanan Chi
semanticscholar   +1 more source

A Sustainability Disclosure Index Using Corporate Sustainability Reports [PDF]

open access: yes, 2020
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.
core   +1 more source

Do environmental costs and environmental information disclosure effect on environmental performance?

open access: yesJournal of Business and Information Systems (e-ISSN: 2685-2543), 2022
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
openaire   +1 more source

Can Environmental Information Disclosure Improve Energy Efficiency in Manufacturing? Evidence from Chinese Enterprises

open access: yesEnergies
Improving the energy efficiency of enterprises is one of the key means to solve the problem of energy shortage. It is of great significance to investigate how environmental information disclosure (EDI) promotes the green total factor energy efficiency ...
Li Tan, Da Gao, Xiaowei Liu
semanticscholar   +1 more source

Can environmental information disclosure improve total-factor energy efficiency?

open access: yesJournal of Environmental Planning and Management, 2023
Environmental information disclosure (EID) actively causes enterprises to bear responsibility for both respecting the ecology and preserving a clean environment.
Zhonghua Cheng, Qi Zhang, Xiang Li
semanticscholar   +1 more source

The effects of national culture on environmental disclosure: A cross-country analysis

open access: yesRevista Contabilidade & Finanças, 2023
This study aims to answer the following research question: How does national culture affect environmental disclosure in liberal economies? Several previous studies have shown that formal institutions, such as the characteristics of the government, the ...
Alan Bandeira Pinheiro   +2 more
doaj   +2 more sources

The Effect of Environmental Information Disclosure on Carbon Emission

open access: yesPolish Journal of Environmental Studies, 2023
Environmental information disclosure (EID) is an important measure to promote multiple subjects’ collaborative management of pollution emissions. In this paper, we first measure the carbon dioxide (CO 2 ) emissions of 282 cities in China from 2006 to ...
Bingnan Guo, Yu Feng, Xu Wang
semanticscholar   +1 more source

Promote or Crowd Out? The Impact of Environmental Information Disclosure Methods on Enterprise Value

open access: yesSustainability, 2023
Environmental information disclosure is a concrete practice for enterprises to actively implement the concept of green and sustainable development, which has great significance for enterprises to gain long-term competitive advantages.
Anrong Gao   +3 more
semanticscholar   +1 more source

Association Between Directors With Foreign Experience and Firms’ Environmental Disclosure

open access: yesSAGE Open, 2023
Environmental concerns garner global attention, with firms in developing nations responsible for addressing these issues effectively. Environmental disclosure is a prominent aspect of this responsibility, which has become crucial to corporate practice in
Wunhong Su, Xingxing Hu, Liuzhen Zhang
doaj   +1 more source

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