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.
core +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
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
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
openaire +1 more source
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
core +2 more sources
A Study on Environmental Information Disclosure of Hospitals [PDF]
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
An implementation assessment of China's Environmental Information Disclosure Decree [PDF]
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
The impact of corporate characteristics on social and environmental disclosure (CSED):the case of Jordan [PDF]
The corporate business environment is surrounded by strong public scrutiny from diverse stakeholder groups that are calling on businesses to accept accountability for not only their financial actions, but also the non-financial implications of their ...
Bani Khalid, Tareq +2 more
core +2 more sources
Influence of political connections on the disclosure of social and environmental information [PDF]
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
Environmental disclosure practices in national oil and gas corporations and international oil and gas corporations operating in Organization of Arab Petroleum Exporting Countries [PDF]
This study will examine the differences in environmental disclosure practices between national oil and gas corporations (NOGCs) and International oil and gas corporations (IOGCs) in oil sector in countries Arab petroleum exporting (CAPE).
Eljayash, Kamal Mehemed +2 more
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