This is the first paper to examine the value relevance of soil contamination risk, and the recognition of site clean-up costs and liabilities on the financial statements of Japanese firms. Soil contamination is one of the primary environmental issues confronting Japan in terms of the massive...

The goal of this paper is to perform an empirical analysis on the impact on shareholder value of corporate environmental initiatives, focusing on the environmental disclosure and its credibility. The authors verified their hypothesis regarding this, which states, "corporations' environmental...

Corporate disclosure of environmental information has played an important role in the avoidance of dangerous climate change. How firms choose to disclose environmental information about the business opportunities and risks associated with climate change is important to policy makers and...

Existing literature focusing on the impact of corporate sustainable responsibility (CSR) on employees can be broadly divided into two streams. One stream focuses on how CSR affects potential employees, suggesting that it contributes to increasing the attractiveness of a company by creating a...

As global competition is getting more and more intense, there is an increasing trend manifesting the increasing interest in sustainable supply chain management. This study introduces four sustainable supply chain indicators from the upstream (supplier), middle stream (focal firm) and downstream...