Sakaguchi, Honami; Yagi, Michiyuki; Kokubu, Katsuhiko - Graduate School of Business Administration, Kobe University - 2014
information in response to their risks; under voluntary disclosure theory, firms are more likely to disclose information in … theory (voluntary disclosure theory), society may be unaware of the true risks (opportunities) of climate change, and society … theory and voluntary disclosure theory to explain corporate disclosure in three industry groupings: manufacturing, non …