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The association between sustainability disclosures and the financial performance of Jordanian firms
Azzam, Mohammad Jamal; AlQudah, Alaa Mohammad; Haija, … - In: Cogent business & management 7 (2020) 1, pp. 1-13
Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...
Persistent link: https://www.econbiz.de/10012655127
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Corporate environmental disclosure in the integrated reporting regime: the case of listed mining companies in South Africa
Iredele, Oluwamayowa Olalekan; Moloi, Tankiso - In: Journal of economic and financial sciences : JEF 13 (2020) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10012321154
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Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures
Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810
Persistent link: https://www.econbiz.de/10014327593
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Circular economy and environmental disclosure in sustainability reports : empirical evidence in cosmetic companies
Tiscini, Riccardo; Martiniello, Laura; Lombardi, Rosa - In: Business strategy and the environment 31 (2022) 3, pp. 892-907
Persistent link: https://www.econbiz.de/10013164431
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A multi-perspective exploration of the environmental website disclosure in global manufacturing
Thimm, Heiko; Rasmussen, Karsten Boye - In: Business strategy and the environment 32 (2023) 4, pp. 1719-1738
Persistent link: https://www.econbiz.de/10014328829
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Legal Considerations in Voluntary Corporate Environmental Reporting
Case, David W. - 2007
Formal corporate environmental reports - voluntary periodic communication by companies about their environmental activities and performance in a single document generally analogous to an annual report - began to appear at the end of the 1980s. By 1995, over 100 Fortune 500 companies issued...
Persistent link: https://www.econbiz.de/10014223708
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The determinants of environmental information disclosure in Vietnam listed companies
Nguyen Thi Le Hang; Nguyen Thi Thu Hien; Nguyen Thi … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 2, pp. 21-31
Persistent link: https://www.econbiz.de/10012667254
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Determinants of Environmental Disclosures of US-Electric Utility Firms : Between Compliance and Voluntary Reporting
Tadros, Hani; Souissi, Mohsen - 2022
Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...
Persistent link: https://www.econbiz.de/10013307676
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Endangered Green Reports : 'Cumulative Materiality' in Corporate Environmental Disclosure after Sarbanes-Oxley
Crusto, Mitchell F. - 2014
of 2002 raises questions about the transparency of corporate environmental disclosure.Over the years, corporations have …: environmental compliance statutes, federal securities law, and public relations. Corporations sought to positively influence … corporations disclose as to their environmental matters.This Article explores the impact that post-Enron corporate reform, and …
Persistent link: https://www.econbiz.de/10013070321
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Multiple case study analysis on the consequences of mandatory sustainability reporting in private German family firms
Ebner, Ralf - In: Junior management science 9 (2024) 2, pp. 1540-1566
This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms …. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50 … reporting. This allows us to derive three archetypes facing varying implementation challenges. The analysis reveals direct and …
Persistent link: https://www.econbiz.de/10014566909