In this paper, we study the effectiveness of environmental information disclosure as a regulatory instrument. In particular we analyze its impact when environmental regulation is already advanced. Using German stock market data, we are able to identify the impact of the European Pollutant...

Most of the existing legal scholarship on corporate social and environmental disclosure focuses on developed markets. Little attention has been paid to emerging markets. The purpose of this Article is to fill the void. Corporate social and environmental disclosure is now growing in many emerging...

In this paper, we study the effectiveness of environmental information disclosure as a regulatory instrument. In particular we analyze its impact when environmental regulation is already advanced. Using German stock market data, we are able to identify the impact of the European Pollutant...

Transparency is becoming a worldwide necessity determined by the increasing demand of responsible actors regarding certain justification related to the impact of different entities towards the environment. Within an economic environment described by complexity, continuous change and development...