information in response to their risks; under voluntary disclosure theory, firms are more likely to disclose information in … theory (voluntary disclosure theory), society may be unaware of the true risks (opportunities) of climate change, and society … theory and voluntary disclosure theory to explain corporate disclosure in three industry groupings: manufacturing, non …

voluntary disclosure theory and legitimacy theory arguments. Our findings show that disclosing firms do not exhibit improved …

regression analyses, the authors next attempt to differentiate the choice to disclose across voluntary disclosure theory and …

regression analyses, the authors next attempt to differentiate the choice to disclose across voluntary disclosure theory and …