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Im Hinblick auf die zunehmende Bedeutung des Umweltschutz-Reporting wendet sich das Lehr- und Handbuch an …
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This paper seeks to understand the relationship between corporate environmental disclosure and corporate environmental performance in a Pakistani context. Also, this paper aims to understand whether patterns of environmental disclosure varies between the different categories (good, bad and...
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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...
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disclosure and environmental performance. Design/Methodology/Approach – Based on content analysis of corporate risk reporting … sectors where corporate risk reporting is less likely to address environmental risk, but it could potentially be adopted in … other countries with advanced risk reporting regulation or practice. Practical Implications – Findings are important to …
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