Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i) to identify and critically analyse the...

Purpose – Is the natural environment a stakeholder of the firm? And is there a business case for achieving sustainability? The purpose of this paper is to trace a tripartite relationship, involving environmental disclosure, environmental performance, and financial performance of...