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Determinants of corporate carbon disclosure : a step towards sustainability reporting
Desai, Rajesh - In: Borsa Istanbul Review 22 (2022) 5, pp. 886-896
Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...
Persistent link: https://www.econbiz.de/10013426699
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Issues in Sustainability Accounting : A Global Reporting Initiative Perspective
Oba, Victor - 2015
such, organizations are developing frameworks for accounting for and reporting on sustainability performance. The Global … Reporting Initiative (GRI) has developed what is currently considered the common framework for sustainability reporting and over …
Persistent link: https://www.econbiz.de/10013031155
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The effects of mandatory ESG disclosure around the world
Krüger, Philipp; Sautner, Zacharias; Tang, Dragon Yongjun - 2021
increases the availability and quality of ESG reporting, especially among firms with low ESG performance. Mandatory ESG … reporting has in turn beneficial effects on firm’s information environment: analysts’ earnings forecasts become more accurate …
Persistent link: https://www.econbiz.de/10012612732
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Asymmetric Response : Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries
Toms, Steve - 2010
[enter Abstract Body]The paper examines the determinants of corporate social disclosure (CSD) using a sample drawn from environmentally sensitive industries. It extends the traditional literature in two respects. First, it is international in scope, examining the accounting disclosure responses...
Persistent link: https://www.econbiz.de/10013136318
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Does Voluntary Corporate Citizenship Pay? An Examination of the United Nation’s Global Compact
Kimbro, Marinilka Barros - 2012
/methodology/approach - Studying the period from the launch of the GC to the date that the first list of non-reporting firms was made public, we … investigate the extent by which being a signatory company (i.e., a COP reporting firm) reduces information risk, and thus is … financial and performance characteristics of the COP-reporting and non-reporting firms. Findings - Our results suggest that …
Persistent link: https://www.econbiz.de/10013110457
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Does corporate sustainable development still promote corporate financial performance during global crises? : empirical Study from China
Hamed, Ruba Subhi; Al-Shattarat, Wasim K.; Mahmood, Faisal - In: Cogent business & management 10 (2023) 1, pp. 1-16
The purpose of this study is to find out how the positive influence of corporate sustainable development on corporate financial performance alters during the two recent crises i.e. the global recession (2008-10) and COVID-19 (2019-20). The fixed effect modeling of panel data is applied in the...
Persistent link: https://www.econbiz.de/10014469993
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The role of corporate governance and transparency in the generation of financial performance in socially responsible companies
López-Arceiz, Francisco José; Bellostas-Pérezgrueso, … - In: Spanish journal of finance and accounting 47 (2018) 177, pp. 44-80
Persistent link: https://www.econbiz.de/10011979829
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Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana
Arthur, Clement Lamboi; Wu, JunJie; Yago, Milton; … - In: Corporate governance : the international journal for … 17 (2017) 4, pp. 643-660
Persistent link: https://www.econbiz.de/10011773390
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The relationship between disclosures of corporate social performance and financial performance : evidences from GRI reports in manufacturing industry
Chen, Lujie; Feldmann, Andreas; Tang, Ou; Dehkordi, … - In: International journal of production economics 170 (2015), pp. 445-456
Persistent link: https://www.econbiz.de/10011421982
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Environmental, social, and governance (ESG) practice and firm performance : an international evidence
Shaikh, Imlak - In: Journal of business economics and management 23 (2022) 1, pp. 218-237
This article attempts to bring quantitative evidence of a firm's sustainability reporting in terms of non …) and Global Reporting Initiatives (GRI) report. ESG score is a quantitative measure developed and disseminated by Bloomberg …
Persistent link: https://www.econbiz.de/10013258583