Stakeholders who seek to reward or punish businesses for their environmental programs often cannot observe these organizations’ internal policies and operations. To address these informational problems, and signal their beyond-compliance environmental commitments, some businesses are...

Regulatory investigations by Self-Regulatory organizations (SROs) are usually considered cheaper than investigations by a government. However, in practice, oversight by an SRO is mostly still supplemented by governmental oversight. The government may exert oversight over the SRO itself, a...

This chapter mainly focuses on the International Organisation for Standardisation (ISO) standards. Companies generally voluntarily adopt those in order to carry a "social" license to operate, as today it is the way to underline their good governance credentials. In transboundary trade...

This paper examines the role that the U.S. Environmental Protection Agency’s introduction of the Clean Power Plan played in voluntary carbon disclosure by the Global 500 firms during 2011-2015. Results from difference-in-differences and difference-in-difference-in-differences estimators nested...

The study examined voluntary disclosure of contributions towards SDG-6 achievement by premium board companies in the Nigerian Stock Exchange. It employed a qualitative research design in which data were collected from the sustainability/annual reports of these companies and subjected to content...