This study examines the level of Environmental Disclosures by the companies listed in Colombo Stock Exchange (CSE) in Sri Lanka. The study further examines the association between some specific attributes of the companies and the level of Environmental Disclosures. For this purposes, a sample of...

This study examines environmental reporting by Canadian mining and oil & gas companies in their annual reports and stand-alone Corporate Social Responsibility (CSR) reports over a 24-year period from 1985 to 2008. It investigates whether environmental disclosure strategy is driven by economic...

This study examines the impact of voluntary environmental disclosure on the cost of equity capital and firm value, and on the public perception about a firm's environmental performance. A salient feature of the study is that our analysis controls for corporate environmental performance using...

This study was carried out to examine the relationship between environmental disclosure and financial performance among the companies in Malaysia, Singapore and Thailand that voluntarily disclose environmental information in their financial reports. Two hundred and fifty (250) companies listed...

La Social Disclosure (SD) espressa in genere attraverso il bilancio sociale può a volte tradursi solo in una serie di adempimenti. In questa prospettiva, la ricerca intende verificare, con riferimento a 57 Banche di Credito Cooperativo (BCC) italiane, se l'intensità di SD sia effettivamente...

This study investigates the link between voluntarily declared GRI application levels and the actual level of disclosure on the specific environmental concerns of packaging, waste, recycling, climate change activities and carbon footprint in European companies' reports. The study also examines...

This paper investigates the influences of stakeholders' power and corporate characteristics on social and environmental disclosure practices of socially responsible Chinese listed firms identified by a social responsibility ranking list. A stakeholder-driven, three-dimensional social and...

The study is intended to assess the accuracy and quality of climate-related disclosures by the companies on the Climate Disclosure Protocol (CDP) - A list. This is achieved by systematically grading the company-specific Greenhouse Gas (GHG) emission inventory stated in the annual report as...

As the global community acknowledges the impact of climate change and the need to transition to a low-carbon economy, climate-related disclosures have become a critical aspect of corporate reporting. Scope 3 greenhouse gas (GHG) emissions are vital components of climate risk metrics but are...