Purpose – The purpose of this paper is to explore the evolution of greenhouse gas (GHG) reporting quality and to determine whether the evolution of reporting quality is linked with the type of information reported based on the “search”, “experience”, and “credence” typology....

Purpose – The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG...

Purpose – This paper aims to argue that the on-going professionalization and dissemination of the current wave of corporate social responsibility (CSR) concepts and instruments leads to a headquartering effect, i.e. the concentration of CSR-related decision-making within corporate...

Purpose – This paper aims to review how current policy instruments drive (or not) environmental innovation and, by doing so, to reinvestigate the relationship between innovation and regulation. Design/methodology/approach – A comprehensive literature review on innovation and environmental...

Purpose – This study aims to examine the impact of taking environmental initiatives on the returns for service companies. Design/methodology/approach – The authors gathered data for firms that are recognized for their leadership in environmental responsibility using a well‐known social...