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Convergence in environmental reporting : assessing the Carbon Disclosure Project

Matisoff, Daniel C.; Noonan, Douglas S.; O'Brien, John J. - In: Business strategy and the environment 22 (2013) 5, pp. 285-305

Persistent link: https://www.econbiz.de/10009789574

Managing and disclosing environmental risks : a tale of two utilities

Youngman, Julia Furr; Hess, Megan F.; Cowins, Elicia P. - In: Issues in accounting education 37 (2022) 3, pp. 59-71

Persistent link: https://www.econbiz.de/10013418876

Principles and content for downstream emissions disclosures

Kaplan, Robert S.; Ramanna, Karthik - 2024

Persistent link: https://www.econbiz.de/10014481357

The Effect of Mandated CSR Disclosure on the Pollution Levels of Publicly-Traded Chinese Firms

Gramlich, Jeffrey - 2017

degradation (or pollution) levels in China. Starting in 2008, Chinese stock exchange listing requirements mandated that certain … firms issue CSR reports. These mandated firms are fairly well diversified across industries and, other than pollution … pollution. Firms subject to mandatory disclosure decreased both direct and indirect (i.e., supply chain) environmental impacts …

Persistent link: https://www.econbiz.de/10012964577

Environmental and Social Disclosures and Firm Risk

Benlemlih, Mohammed - 2020

We examine the link between a firm's environmental (E) and social (S) disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm's E and S disclosures and its systematic risk, we find a negative and significant...

Persistent link: https://www.econbiz.de/10012838848

Corporate Environmental Sustainability Disclosures and Environmental Risk : Alternative Tests of Socio-Political Theories

Dobler, Michael - 2016

Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance....

Persistent link: https://www.econbiz.de/10013003475