Luque-Vílchez, Mercedes; Mesa-Pérez, Enrique; … - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 1, pp. 41-61
Purpose: The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which...