The objective of this study is to examine the market valuation of environmental capital expenditure investment related to pollution abatement in the pulp and paper industry. The total environmental capital expenditure of $8.7 billion by our sample firms during 1989-2000 supports the focus on...

This paper examines different perceptions on climate change management and disclosures from the viewpoint of stakeholders in Indian Corporations. The paper shows how climate change strategies and disclosures at different organizational levels can be linked to the societal and competitive...

Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic...

While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to...

Environmental issues grow up everywhere in our life, the nature and economic activities. Agriculture is very important branche with its impacts concerning of countryside, safety of foods and the other. National and Common agricultural policies have taken into account this dimension in their...