Corporate Environmental Disclosure, Corporate Governance and Firm Characteristics : Evidence from Polluting and Non-Polluting Sectors in India
Corporate environmentalism is an aspect of good corporate citizenship that revolves around the concept of sustainability. This study examines the determinants of corporate environmental responsibility and the economic benefits attached to it. The study focuses on the disclosure aspect of corporate environmentalism and how corporate governance practices of companies from polluting as well as non-polluting industries in India influence the voluntary environmental disclosure quality. The findings reveal significant impact of ownership concentration and public shareholding on voluntary environmental disclosures, but independent directors are found to have no impact on voluntary environmental disclosures in both polluting and non-polluting industries
Year of publication: |
2018
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Authors: | Ghosh, Santanu Kumar |
Other Persons: | Roy, Abhijit (contributor) |
Publisher: |
[2018]: [S.l.] : SSRN |
Subject: | Indien | India | Corporate Governance | Corporate governance | Umweltmanagement | Environmental management | Umweltbericht | Environmental reporting | Umweltbelastung | Pollution | Unternehmenspublizität | Corporate disclosure |
Description of contents: | Abstract [papers.ssrn.com] |
Saved in:
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: The IUP Journal of Corporate Governance, Vol. XVI, No. 3, July 2017, pp. 26-53 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 17, 2017 erstellt Volltext nicht verfügbar |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012914602