Nuskiya, M.N.F.; Ekanayake, Athula; Beddewela, Eshani; … - In: Journal of Accounting in Emerging Economies 11 (2021) 3, pp. 367-394
Purpose: This study explores the levels of and trends in corporate environmental disclosure (CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this article examines the firm-level determinants of CED, including corporate governance (CG) mechanisms, in Sri Lanka...
