Purpose The purpose of this study is to examine the status of corporate environment on the websites and annual reports of selected companies. This paper also attempts to study the relationship between company variables and the level of corporate environment disclosure on the company website and...

Purpose – The purpose of this paper is to investigate the relationship between level of environmental disclosure and establishment of a legitimacy image of operation among Japanese firms after implementation of the Kyoto Protocol. Design/methodology/approach – This study uses a sample...

Purpose – The purpose of this paper is to analyze the environmental management policies and practices of the top 50 hotel companies as disclosed on their corporate web sites. Design/methodology/approach – This study employed content analysis to review the web sites of the top 50 hotel...

Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of...

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, which...

Purpose – The purpose of this paper is to understand and map the global competitiveness of firms in emerging markets. The authors refine a framework (called the “strategic control map”, or SCM) that looks at market capitalization – using two parameters of book equity (size) and price to...

Purpose The purpose of this paper is to examine the relationship between IC disclosure and the corporate market value (CMV) of listed firms on the main board of Nigeria Stock Exchange and to test the moderating effect of religious and ethnic composition of board members on the relationship....

Purpose – The purpose of this paper is to give an overview of UAE Stock Exchange industry. In particular this paper aims to assess a potential merger between Dubai Financial Markets-Nasdaq-Dubai and Abu Dhabi Securities Exchange, evaluating risks, rewards, policy and business implications....

Purpose – This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of listed companies in Bursa Malaysia (BM) on their market capitalization (MCAP). Design/methodology/approach – The paper uses secondary data for listed companies on BM for the...

Purpose This paper aims at exploring the extent and determinants of intellectual capital disclosure (ICD) in India. Design/methodology/approach Content of annual reports of 200 firms classified on their market capitalization is analysed using search terms to find out the extent and nature of...