The purpose of our study is to examine the relationship between financial performance, environmental disclosure and environmental performance of Tunisian companies. This paper adopts legitimacy theory as the theoretical perspective for explaining the environmental-financial linkage. First, we...

Purpose The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which...

The purpose of this paper is to examine the factors influencing the level of environmental disclosure information from a sample of 45 Indian industrial listed companies in their websites. In order to explain the reasons for the disclosure of environmental information by the companies, legitimacy...

In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of...

Purpose The purpose of this paper is to assess whether European companies issue standalone environmental reports in an attempt to gain and maintain legitimacy with relevant stakeholders. This is achieved by creating and empirically testing a model of the relationships between corporate reporting...

Purpose – The purpose of this study is to investigate the environmental disclosure (ED) quality of public-listed companies (PLCs) in environmentally sensitive industries (ESI) in Malaysia in 2005 and 2009 (two years before and two years after the mandatory corporate social responsibility (CSR)...

Transport and logistics activities contribute heavily to global sustainability problems, yet the implementation of corporate social responsibility and sustainability reporting in the sector lags behind. This paper aims to analyze sustainability reporting in the logistics sector, with focus on...

This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample...