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This study aims to synthesize the literature on the top management team (TMT) characteristics influence on environmental disclosures of public organizations and identify recent trends, key themes, influential journals, and authors. Our study recruited 88 research articles on the relationship of...
Persistent link: https://www.econbiz.de/10013164994
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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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...
Persistent link: https://www.econbiz.de/10011930797
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In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the...
Persistent link: https://www.econbiz.de/10012489455
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As air quality has deteriorated, corporate environmental information disclosure (EID) has received extensive attention. We examine how air quality and institutional investors affect corporate EID under China's New Environmental Protection Law (NEPL). We show that air quality's effect on EID...
Persistent link: https://www.econbiz.de/10012817046
We examine the impact of the volume and quality of environmental disclosures in corporate annual reports on the creation and sustenance of firms' reputation for environmental responsibility, and the extent to which these effects are enhanced by the quality of audit committees. Using a sample of...
Persistent link: https://www.econbiz.de/10013019537
This study evaluates the extent to which firms acknowledge climate change and communicate credible climate change mitigation and adaptation strategies in their environmental sustainability reports. We assess the credibility of firms' strategies by retrieving domain knowledge using Linked Data...
Persistent link: https://www.econbiz.de/10012987777