Prior research suggests that voluntary environmental governance mechanisms operate to manage a firm’s reputation as opposed to being a driver of proactive environmental performance activities. In understanding how such corporate governance mechanisms can operate as a symbolic practice, we...

Adopting legitimacy proactive approach, this paper examines and evaluates relationship between levels of environmental performance (measured by environmental awards) and the quality of specific voluntary environmental disclosure using a sample of UK FTSE 100 companies. Companies in the sample...

The study examined the influence of firm characteristics on the quality of Corporate Environmental Accounting Information Disclosure (CEAID) in the Nigeria manufacturing companies. Ex-post facto and content analysis research designs were adopted. The study collected panel data for seven year...

The study examined the level of Corporate Accounting Information Disclosure (CEAID) in the Nigeria manufacturing firms on a voluntary basis and if the level of CEAID in Nigeria manufacturing firm is of standard. The specific objectives sought to; ascertain if firms' size has a significant effect...

The main objective of this study was to identify the impact of environmental disclosure practices on firm performance which is an emerging issue around the globe. This research relies on secondary data which was collected from published annual reports of listed companies in the Colombo Stock...

We investigate the environmental implications of firms’ internal control over financial reporting. Our main result is that corporate environmental performance, measured using the amount of firms’ toxic production-related waste, is significantly poorer among firms with material weaknesses in...

We develop an economic model of greenwash, in which a firm strategically discloses environmental information and a non-governmental organization (NGO) may audit and penalize the firm for failing to fully disclose its environmental impacts. We identify conditions under which NGO punishment of...

This paper investigates the impact of firm-level green innovation on corporate carbon emissions disclosure. I construct an instrumental variable to correct the endogeneity of voluntary disclosure by exploiting the “eBay v. MercExchange” Supreme Court decision in 2006, which is an exogenous...

Environmental protection and sustainable development have become an important issue in today's global economy. However, there are only limited requirements for environmental disclosure for publicly-held firms in the United States. This study first measures the environmental disclosure of S&P 100...