Zeng, S.; Xu, X.; Yin, H.; Tam, C. - In: Journal of Business Ethics 109 (2012) 3, pp. 309-321
Based on the institutional theory, this article attempts to examine two consecutive questions regarding the impact of various factors on corporate decision in environmental information disclosure (EID): (1) whether or not to disclose; and (2) the level of disclosure. The relevance of these...