Nowadays, sustainable development is widely considered as the leading paradigm for future growth. Over the last years, research has provided a business case for sustainability, showing it pays in terms of superior financial, operative and competitive performance. Nevertheless, at business level,...

Purpose In this chapter, we examine whether corporate environmental reporting (CER) by listed companies in Kenya improves stock liquidity. The investigation is motivated by the growing interest by corporations, investors, and regulators toward embracing ecological protection with a view to...

We investigate the state of environmental financial reporting since the increased regulation imposed by the Securities and Exchange Commission and other regulatory bodies during the 1990s by examining mandatory environmental disclosures for a sample of petroleum firms. Our results indicate that...

This study investigates the relationship between environmental disclosures made within the various sections of the 1992 annual reports of the 20 U.S. firms named by Fortune (Rice, 1993) as the ten leaders and ten laggards in environmental performance. We compared the disclosures made by the...

Auditing the natural resource asset accountability of local officials is an institutional innovation in the political context of “the Party controls officials” in China. This study investigated the effect of changes in the promotion assessment of local officials (i.e., including...