We have empirically examined the relationship between top executives’ turnover and the corporate environmental responsibility by identifying the influence of ten specific turnover reasons resulting in the chairman’s departure and two important types of chairman’s succession. Using a sample...

The empirical literature on environmental performance or compliance has followed two strands: one based on the impact of formal regulation as a means of inducing better environmental performance, and the other centered on the role of informal regulation that mainly emphasizes the role of...

This paper reports the findings of a survey in 2009 of European practitioners who face problems related to accessing and using spatial data when preparing reports for Environmental Impact Assessments (EIAs) and Strategic Environmental Assessments (SEAs). The survey was designed to be comparable...

The Poverty Reduction Strategy Papers (PRSPs) on the Republic of Madagascar explain the Madagascar Action Plan (MAP) to accelerate and better coordinate the development process. The National Leadership Institute of Madagascar (NLIM) was created in 2006 to provide cutting-edge training to build...

We surveyed sustainable development indicators (SDIs) adopted by 28 national governments, regions, and international organisations and compiled them into a database. The aims of this study were to understand the elements of sustainable development (SD), examine SDIs developed in certain fields...

The paper focuses on selected problems of environmental accounting at the corporate-level. As a key term, environmental cost is identified. There are many problems connected with determination of environmental costs and evaluation of environmental benefits. Contemporary results of the research...

In recent years, most companies are participating in the disclosing of information on the impact of their potential activities on the environment. In 2002, Spain developed its legislation on environmental information in annual reports. The port industry has a potential environmental and economic...

External stakeholders must consider four public responsibility areas of organisational behaviour that contribute to long-run financial viability: 1. environmental responsibility; 2. social responsibility; 3. employee health and safety; 4. ethics. Failure in any one of these areas could be the...

Nowadays, many companies implement strategies for managing their day-to-day negative impacts on the environment mainly due to direct and indirect pressure from stakeholders. The impact of these strategies can be recorded in financial and non-financial terms, both being necessary for measuring...

This work is aimed at examining the effect of corporate social disclosure of African companies to the stakeholders on firm performance. In this respect, some annual reports of 103 African companies have been analysed, using a coding instrument inspired from the work of Wiseman (1982) as well as...