The quantitative management of environmental conservation activities is an effective way of achieving and maintaining sustainable business management. Disclosure of environmental accounting information is a key process indicator of business accountability and achieving sustainability. In...

The study attempts to examine whether financial performance really boosts up the environmental disclosure practices in India by taking a sample of 30 companies from BSE. For measuring the environmental accounting disclosure practices, the data was collected for the period of five years from 2011...

This study examined the inadequacies of corporate environmental disclosures both in quantity and quality amongst manufacturing firms in Nigeria. In order to achieve an in-depth study and wider coverage of the subject-matter; secondary data were obtained from the annual reports of fourteen (14)...

There is an increased awareness of the impact of organizational activities on the environment. Companies are facing pressures to demonstrate responsibility towards the environment; in responding to these pressures companies make disclosures on environmental impact of their activities. This study...

This paper investigates the social and environmental disclosure practices of two large multi-national companies, specifically Nike and Hennes & Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media...

Purpose This study aims to investigate the impact of financial performance on carbon emission disclosure. Design/methodology/approach The study uses ordinary least squares (OLS) multiple regression analysis on a sample of 177 Financial Times Stock Exchange 350 index (FTSE-350) non-financial...

Purpose - There has been an increase in research examining whether and how companies disclose climate change impacts and how these disclosures influence capital structure strategies in recent years. However, prior literature has generally focused on developed countries. This paper proposes to...

In the dynamic landscape of corporate reporting and stakeholder engagement, the significance of non-financial disclosure has gained considerable prominence. As businesses strive for sustainable growth and investors increasingly recognize the value of environmental, social, and governance (ESG)...