This paper seeks to understand the relationship between corporate environmental disclosure and corporate environmental performance in a Pakistani context. Also, this paper aims to understand whether patterns of environmental disclosure varies between the different categories (good, bad and...

In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of...

This paper seeks to understand the relationship between corporate environmental disclosure and corporate environmental performance in a Pakistani context. Also, this paper aims to understand whether patterns of environmental disclosure varies between the different categories (good, bad and...

Transport and logistics activities contribute heavily to global sustainability problems, yet the implementation of corporate social responsibility and sustainability reporting in the sector lags behind. This paper aims to analyze sustainability reporting in the logistics sector, with focus on...

Purpose The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which...

Nowadays, the effects of human societies have increased on environment due to technological and industrial development. So environment variations could affect human beings like other animal species. Given the importance of environmental costs, one can consider them as a parts of final cost of...

The interest in corporate social responsibility has grown considerably and so is the practice of its reporting. The CSR reporting is an output of sustainability accounting. The aim of this study is to determine the factors of corporate social reporting of the banks in Bosnia & Herzegovina,...

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility...