Using the staggered introduction of 87 country-level regulations that mandate firms to report specific environmental or social (E&S) information, I document that disclosure of financially immaterial E&S information has material effects on firms' investment and financing decisions. Firms...

We study whether the threat of exit by institutional investors can induce firms to voluntarily disclose their environmental policies. To address concerns about reverse causality and omitted variables, we implement a fuzzy regression discontinuity design to conduct our empirical tests. The...

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...

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. We would venture to suggest that the...

There is an increased awareness of the impact of organizational activities on the environment. Companies are facing pressures to demonstrate responsibility towards the environment; in responding to these pressures companies make disclosures on environmental impact of their activities. This study...

This report provides a brief review of how national government policies and guidelines apply to or regulate the use of environmental labelling and information schemes (ELIS) in selected OECD countries. The report reviews definitions relevant to environmental claims and identifies four types of...

This report explores potential effects of the recent rapid growth in Environmental Labelling Information Schemes (ELIS) around the world, with a focus on the implications of ELIS multiplication for environmental effectiveness and international trade. As empirical work on the environmental...

Companies are more and more interested in the improvement of sustainability performance of products, services and processes. For this reason, appropriate and suitable assessment tools supporting the transition to a green economy are highly necessary. Currently, there are a number of methods and...

Climate change is a complex phenomenon, however, the accounting methodology used for climate change remains poorly understood. This paper proposes a broad concept of carbon accounting: carbon accounting is a system that uses accounting methods to record and analyse climate-change information as...