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Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment

De Villiers, Charl; Cho, Charles H.; Turner, Michael J.; … - 2022

environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices …This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and … disclosure, environmental disclosure, and social disclosure. Results indicate that whereas shareholders are willing to pay for …

Persistent link: https://www.econbiz.de/10014085700

Are Shareholders Prepared to Pay for Additional Financial, Social and Environmental Disclosure? A Choice-Based Experiment

de Villiers, Charl; Cho, Charles H.; Turner, Michael J.; … - 2021

Persistent link: https://www.econbiz.de/10013222860

Limiting environmental reporting flexibility : investor judgment based on the EU taxonomy

Chrzan, Sandra; Pott, Christiane - In: Review of quantitative finance and accounting 63 (2024) 4, pp. 1511-1548

Persistent link: https://www.econbiz.de/10015178533

Non-financial disclosure and firm performance : insights from listed consumer goods manufacturing companies in Nigeria

Dagunduro, Muyiwa Emmanuel; Falana, Gbenga Ayodele; … - In: Economy, business & development : an international journal 5 (2024) 1, pp. 14-27

In the dynamic landscape of corporate reporting and stakeholder engagement, the significance of non-financial disclosure has gained considerable prominence. As businesses strive for sustainable growth and investors increasingly recognize the value of environmental, social, and governance (ESG)...

Persistent link: https://www.econbiz.de/10015327227

Accounting, ESG dynamics and the pandemic : when the quality of disclosure becomes crucial to sustainable success

Murgolo, Michael; Tettamanzi, Patrizia; Minutiello, … - In: Corporate governance : international journal of … 24 (2024) 3, pp. 509-540

Persistent link: https://www.econbiz.de/10015052329

The expansion of non-financial reporting : an exploratory study

Stolowy, Hervé; Paugam, Luc - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 525-548

Persistent link: https://www.econbiz.de/10011893072

Do ESG reporting guidelines and verifications enhance firms' information disclosure?

Darnall, Nicole; Ji, Hyunjung; Iwata, Kazuyuki; … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1214-1230

Persistent link: https://www.econbiz.de/10013406979

Floodlight or spotlight? : public attention and the selective disclosure of environmental information

Pope, Shawn; Peillex, Jonathan; El Ouadghiri, Imane; … - In: Journal of management studies : JMS 61 (2024) 4, pp. 1230-1265

Persistent link: https://www.econbiz.de/10014543816

A multi-perspective exploration of the environmental website disclosure in global manufacturing

Thimm, Heiko; Rasmussen, Karsten Boye - In: Business strategy and the environment 32 (2023) 4, pp. 1719-1738

Persistent link: https://www.econbiz.de/10014328829

Corporate social responsibility and assurance disclosure practice : an investigation of the top 100 companies in Bangladesh

Sobhan, Nawreen; Hassan, Abeer; Fletcher, Mary - In: International journal of sustainable economy 10 (2018) 3, pp. 283-313

Persistent link: https://www.econbiz.de/10011903877