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...

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...

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....