This study explores patterns in the voluntary disclosure of greenhouse gas (GHG) emissions and empirical relationships between GHG emissions and an extensive range of business performance measures for UK FTSE-350 listed firms over the first decade of such reporting and highlighting the level of...

This report provides a comprehensive overview of the international landscape of environmental labelling and information schemes (ELIS), defined as policies and initiatives that aim to provide information about one or more aspects of the environmental performance of a product or service to...

One of the most important areas of development during the last 15 years, as far as accounting is concerned, has been the environmental reporting and accounting, generating interests beyond the restrictions imposed by purely academic discussions or the professional accountants community. The...

Environmental aspects have become significant for an increasing number of companies and can have, under certain circumstances, a significant impact on financial statements. A large number of studies can be outlined in time analyzing the variation of environmental reporting (Deegan et al, 2002;...

Within this study, we have focused on factors related to the entity, such as the internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of...

Because environmental reporting remains voluntary on an international scale, there are major difference in terms of quality and quantity of environmental information, reported by entities from varied sectors and countries. The literature identifies factors like public exposure, entities...

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...