Cho, Charles H.; Freedman, Martin; Patten, Dennis M. - In: Accounting, Auditing & Accountability Journal 25 (2012) 3, pp. 486-507
environmental capital spending amounts. Design/methodology/approach – Using archival data from a sample of Fortune 500 US firms …, but TRI is self‐reported and its reliability is only as good as the inputs. Finally, although environmental capital … environmental capital spending as a strategic tool to address their exposures to political and regulatory concerns. Hence …