Even if the globalization of the economy has resulted in changes in environmental quality, environmental policy formulation still requires research that integrates the KOF Globalization Index and the load capacity factor Index into a single framework. From 1996 to 2020, the study examined the...

Purpose – The domestic institutional context has emerged as a key determinant of firms’ environmental disclosure, but studies have hardly addressed the extent to which exposure to foreign institutional contexts plays a role in the occurrence and contents of non-financial disclosure, crucial...