“Energy-Saving and Low-Carbon Action Implementation Plan for Ten Thousand Enterprises” urged the Chinese energy users to establish an energy management system(EEM) that emphasizes energy conservation and emission reduction. This study applied the voluntary information disclosure theory,...

Climate change is the biggest threat humankind is facing nowadays. More greenhouse gases (GHG) have been released into the atmosphere in the last 30 years than in the entire history of our planet, causing average temperatures to rise by about one degree Celsius thus far. If this continues, 50...

We examine the association between mandated Asset Retirement Obligations (ARO), i.e., environmental clean-up costs of normal operations estimated on the balance sheet, and the quality of voluntary ESG disclosures. We hypothesize that when firms recognize larger AROs with higher accuracy that...

Digital platforms such as Amazon Marketplace or Google Search are commercial and political actors. They have taken center-stage as new spaces for exchange. They facilitate digitally networked interactions and transactions between different customer groups through algorithms, data, and other...

This paper hypothesizes that if an earnings announcement fails to resolve uncertainty about the firm’s future outcomes, then management will take steps to further inform investors. The novelty of our approach consists of our empirical proxy for unresolved uncertainty, constructed using a...

In this paper, we examine factors prompting companies to voluntarily adopt sustainability standards for sustainability reporting and the consequences of such voluntary commitment. Using data on firms’ voluntary adoption of sustainability standards developed by the Sustainability Accounting...

Corporate climate disclosures are considered an essential prerequisite to managing climate-related financial risks. At the same time, current disclosures are imprecise, inaccurate, and greenwashing-prone. We introduce a deep learning approach to enable comprehensive climate disclosure analyses...

This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general...