Purpose: The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate this relationship.Design/methodology/approach: This study uses a set of unique, hand...

This paper investigates the two-way association between economic performance and quality of discretionary disclosure of sustainable environmental practices. The study focuses on seven Asian countries, namely, India, Japan, China, South Korea, Malaysia, Indonesia and Israel. The result of primary...

This study examines the relationship between the quality of a firm's voluntary environmental disclosures and firm value by exploring the relationship between the components of firm value (expected future cash flows and cost of equity) and voluntary environmental disclosure quality. We measure...