Both of previous theoretical interpretations and empirical evidences provide mixed conclusions on the relations among corporate environmental disclosure, environmental performance and financial performance. In this article, I visit these relations under Chinese setting with environmental...

Environmental protection and sustainable development have become an important issue in today's global economy. However, there are only limited requirements for environmental disclosure for publicly-held firms in the United States. This study first measures the environmental disclosure of S&P 100...

The study attempts to assess the degree to which Corporate Environmental Reporting (CER) contributes to firm performance in Sri Lanka. Four qualitative characteristics of financial information as stated in the Conceptual Framework for Financial Reporting (i.e., relevance, faithful...

Financial instability, financial crises, and business frauds cause a loss of society confidence on firms. Similarly, the economic uncertainty increased as a result of the social problems, such as rapid consumption of natural resources, climate change, water scarcity, violation of human rights....

Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...