Results 41 to 50 of about 16,073,870 (298)

Environmental information disclosure and the investment-cash flow sensitivity

open access: yesPressacademia, 2023
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

Industry and performance in the Portuguese listed companies: the mediating role of the environmental information disclosure

open access: yesEntrepreneurship and Sustainability Issues, 2023
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

Environmental Costs and Environmental Information Disclosure in the Accounting Systems [PDF]

open access: yesInternational Journal of Academic Research in Accounting, Finance and Management Sciences, 2015
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

An implementation assessment of China's Environmental Information Disclosure Decree [PDF]

open access: yesJournal of Environmental Sciences, 2010
China's 2007 Open Government Information Regulations is widely considered as a milestone in the country's information policy history and is praised as a "sunshine program". The Environmental Information Disclosure Decree was the first to operationalize these general regulations into a sectoral information disclosure system on environment.
Zhang, L., Mol, A.P.J., He, G., Lu, Y.
openaire   +3 more sources

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

Information Acquisition and Disclosure of Environmental Risk [PDF]

open access: yesThe B.E. Journal of Economic Analysis & Policy, 2017
Abstract Firms often invest resources in acquiring scientific evidence to evaluate the actual (more accurate) risk (i.e., the probability of occurrence) of any potential environmental hazards that might result from their own production processes and use this information in taking optimal preventive measures.
openaire   +1 more source

A Study on Environmental Information Disclosure of Hospitals [PDF]

open access: yesThe Journal of Digital Policy and Management, 2013
Main purpose of this study is to suggest improvement of environmental information disclosure system and to find out counterplan for hospitals based on literal review and 41 hospitals/clinic`s environmental information data(2011) released by the Korean ENV-INFO SYSTEM.
openaire   +1 more source

Influence of political connections on the disclosure of social and environmental information [PDF]

open access: yesContabilidade, Gestão e Governança, 2019
Objective: To analyze the influence of political connections on the disclosure of social and environmental information.Method: The survey sample is composed of 370 companies listed on B3. To determine the level of socio-environmental disclosure, the sustainability reports for 2016 were analyzed, based on the guidelines of the Integrated Report (IR). As
Sirlene Koprowski   +4 more
openaire   +2 more sources

Public Pressure, Environmental Policy Uncertainty, and Enterprises’ Environmental Information Disclosure

open access: yesSustainability, 2022
Under the Chinese strategy of “carbon peaking and carbon neutrality”, Enterprises’ Environmental Information Disclosure (EEID), as one of the important ways for enterprises to achieve low-carbon development, has gained increased attention from the government, media, investors, and other stakeholders. the EEID is not only an important tool for companies
Die Wu, Hafeezullah Memon
openaire   +1 more source

The Relationship Between Corporate Governance And Environmental Disclosure: UK Evidence [PDF]

open access: yes, 2012
The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure ...
ABURAYA, RANIA,KAMAL   +1 more
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