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Endangered Green Reports : 'Cumulative Materiality' in Corporate Environmental Disclosure after Sarbanes-Oxley

Crusto, Mitchell F. - 2014

Recent corporate financial scandals involving Enron, WorldCom, Arthur Andersen, and others have heightened awareness of the need to revisit corporate accountability. Congressional response in the form of the passage of the Sarbanes-Oxley Act of 2002 raises questions about the transparency of...

Persistent link: https://www.econbiz.de/10013070321

Environmental disclosure on mandatory and voluntary reporting of Portuguese listed firms : the role of environmental certification, lucratively and corporate governance

Monteiro, Albertina Paula; Pereira, Cláudia; Barbosa, … - In: Meditari accountancy research 31 (2023) 3, pp. 524-553

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Textual characteristics of corporate sustainability disclosure and corporate sustainability performance : evidence from Australia

Li, Zhongtian; Jia, Jing; Chapple, Larelle J. - In: Meditari accountancy research 31 (2023) 3, pp. 786-816

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Mandatory carbon reporting, voluntary carbon disclosure and ESG performance

Jiang, Yan; Tang, Qingliang - In: Pacific accounting review 35 (2023) 4, pp. 534-561

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Corporate social reporting and assurance : The state of the ar

García-Sánchez, Isabel-María - In: Revista de contabilidad : RC-SAR 24 (2021) 2, pp. 241-269

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An examination of corporate environmental goals disclosure, sustainability performance and firm value : an Egyptian evidence

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The effect of industrial type, environmental performance and leverage on carbon emission disclosure : evidence from Indonesian LQ45 companies

Meiryani; Huang, Shi-Ming; Warganegara, Dezie Leonarda; … - In: International Journal of Energy Economics and Policy : IJEEP 13 (2023) 4, pp. 622-633

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Norm spillover? : how environmental regulation in downstream industries affects upstream corporate environmental disclosure

Gao, Yongqiang; Nie, Yumeng; Zhang, Miaohan - In: Applied economics 57 (2025) 6, pp. 637-657

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The effect of environmental information disclosure on environmental rating divergence

Deng, Jianping; Chen, Han; Bai, Yuxin - In: Finance research letters 71 (2025), pp. 1-14

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Environmental disclosure and the cost of capital : evidence from the Fukushima nuclear disaster

Bonetti, Pietro; Cho, Charles H.; Michelon, Giovanna - In: The European accounting review 33 (2024) 5, pp. 1693-1721

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