Search Results - subject_exact:"Environmental disclosure"

Ansink, Erik; Klapwijk, Frederic - 2026

We study whether the number of tiers in a traffic-light eco-label affects consumer welfare. We develop a model in which consumers observe price, quality, and the label tier, but infer a product's environmental quality ("greenness") imperfectly. In that setting, adding a tier can improve the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644874

The influence of NGO-corporate relationship on environmental disclosure : evidence from the fashion industry

Crapa, Giuseppe; Roma, Paolo; Bruccoleri, Manfredi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333439

Does environmental materiality matter to corporate financial performance : evidence from 34 countries

Shen, Siyu; Xie, Jun; Fujii, Hidemichi; Keeley, Alexander; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333594

Does environmental disclosure and corporate governance ensure the financial sustainability of Islamic banks?

Saqib Muneer; Singh, Ajay; Choudhary, Mazhar Hussain; … - 2025

The purpose of this study is to investigate the influence of environmental disclosure and corporate governance on the financial performance of Islamic banks in Saudi Arabia. This study highlights that sustainable practices are transparent with financial objectives using the religious framework...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337375

Creditors at the gate : effects of selective environmental disclosure on the cost of debt

Attig, Najah; Rahaman, Mohammad; Trabelsi, Samir - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338420

Are environmentally sensitive firms more likely to release corporate environmental disclosures? : evidence from environmental risk management

Chung, Chune Young; Kim, Incheol; Yang, Rong - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358132

Environmental commitment : do firms walk the talk? : an exploratory study of italian listed companies

Ratti, Sara; Dell'Agostino, Laura; Arena, Marika; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455844

Emission performance, environmental disclosure, and firm value : evidence from Southeast Asia

Munir, Alya Rahma; Pratama, Arie - 2025

This study investigates the relationship between emission performance, environmental disclosure, and firm value in Southeast Asia, where climate-related risks are increasingly shaping corporate strategies and investor decisions. Using a sample of 206 listed firms from Indonesia, Malaysia,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015561506

Institutional isomorphism, top management commitment, and environmental disclosure in Tanzania's construction sector

Lema, Aulelius; Mzenzi, Siasa Issa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611239

Strategic ESG integration and sustainability reporting in the Greek banking sector : a comparative assessment

Garefalakis, Stavros; Katsougri, Maria; Angelaki, Erasmia; … - 2025

This study investigates the integration of ESG principles in the Greek banking sector through a comparative analysis of the four systemic banks-National Bank of Greece, Eurobank, Piraeus Bank, and Alpha Bank-during 2019-2023. Using a qualitative approach based on secondary data, including...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015531740

A slight look environmental disclosure score trends during Covid-19 outbreak : what's driver the environmental disclosure in Indonesian mining and manufacturing companies

Wahyuningrum, Indah Fajarini Sri; Agustina, Linda; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014495730

Does an energy company's sensitivity affect its performance? : environmental, social and governance analysis in coal, gas, oil, and basic materials industry companies

Kusmayadi, Dedi; Firmansyah, Irman; Dermawan, Wildan Dwi; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014496197

Implementation of corporate social responsibility (CSR) in improving environmental performance and its impact on green accounting and green innovation

Nurdiniah, Dade; Sri Yuli Putri; Novialumi, Anita; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616940

Green financing and SMES performance in South Africa : role of environmental management accounting practice

Adejayan, Adeola Oluwakemi; Doorasamy, Mishelle - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617021

How does environmental information disclosure affect corporate environmental performance? : evidence from Chinese a-share listed companies

Lin, Zehao - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617194

From transparency to sustainability : the role of climate change and social responsibility disclosure in enhancing sustainable performance

Khalaf, Ayad Jumaah; Khalaf, Ahmed Mohammed; Kadhim, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617226

The role of government environmental policy and industrial factors on corporate financial performance mediated by environmental accounting management

Rumasukun, Mohammad Ridwan; Noch, Muhamad Yamin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617400

Avoided emissions : accounting for carbon beyond the balance sheet

Mota-Nieto, Jazmin - 2026

This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or emissions that never occur because cleaner products, services, or decisions replace higher-carbon alternatives. While companies are increasingly developing solutions that reduce...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618198

The impact of regulatory reforms on corporate climate-related environmental reporting in China

Yang, Helen Hong; Farley, Alan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610895

The impact of climate-related risks on firm performance : evidence from the healthcare sector

Toumi, Amina - 2026

This paper aims to explore the impact of climate-related risks on corporate performance, specifically within the healthcare sector.It analyses three key factors: climate risk physical leverage, government climate risk scores and environmental performance scores, using global data from 977 firm...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616434

Environmental performance of single-use plastic packaging : a life cycle assessment of end-of-life scenarios in the agri-food sector

Perez-Pastrana, Lydia; Guevara, Zeus; Castillo, Esteban; … - 2026

Plastic pollution poses a critical environmental challenge, driven by excessive consumption and inadequate waste management, particularly in agri-food systems. Mismanaged municipal solid waste contributes to severe ecological degradation as plastics accumulate in terrestrial, aquatic, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596510

Unveiling the environmental footprint of photovoltaic systems : a life cycle assessment across technologies and configurations

Luo, Xinyu; Chen, Wei; Nie, Jianyun; Li, Zhaoling - 2026

Rapid global PV (photovoltaic) expansion driven by global decarbonization goals requires comprehensive life cycle environmental evaluation. This study applies a harmonized life cycle assessment (LCA) to seven representative PV modules across six installation scenarios, enabling consistent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596583

The effect of external assurance on corporate carbon disclosures : empirical evidence from Europe

Papadopoulos, Georgios - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620557

Tourism eco-efficiency through a modular lens

Teigeiro, Sarah; Bernard, Sophie; Frayret, Jean-Marc - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641281

The geography of mining and its environmental impact in Europe

Bastianin, Andrea; Del Bo, Chiara; Shamsudin, Luqman - 2026

We map the mining sector in Europe, with a focus on Energy Transition Metals (ETMs), and present an in-depth analysis of the environmental impact and associated monetary costs, at the regional level, of extraction activities. We aim to offer a spatially disaggregated view of the current mining...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643118

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The geography of mining and its environmental impact in Europe

Bastianin, Andrea; Del Bo, Chiara; Shamsudin, Luqman - 2025

Book / Working Paper

The hidden costs of scientific progress : a call for holistic and environmentally sustainable approaches to scientific research

Hermann, Erik; Hahn, Rüdiger - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655837

Regulatory framework : from traditional accounting to non-financial accounting

Wecxsteen, Jean Daniel; Kendo, Sandra; Kacemi, Oussama; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651969

Environmental, social and governance reporting quality and firm lag vs. lead performance : evidence from Sri Lankan listed companies

Patabendige, S. S. J.; Kasthuriarachchi, L. M.; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015632738

Unpacking the role of Green process innovation as a linking mechanism between environmental management accounting and environmental performance in the oil sector

Metwally, Abdelmoneim; Hasanein, Ahmed M. - 2026

This study examines the impact of Environmental Management Accounting (EMA) on Corporate Environmental Performance (CEP). Furthermore, it explores the mediating role of Green Process Innovation (GPI) in this relationship. Data from 558 employees across registered Saudi Arabian oil and natural...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633632

Accounting for imperfect displacement in life cycle assessment for refurbishing and remanufacturing operations

Cavallin Toscani, Antonio; Agrawal, Vishal; Atasu, Atalay; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666491

From disclosure to distortion : how strategic ESG disclosure shapes green innovation bubbles

Li, Meiyi; Gan, Yufei - 2026

Strategic environmental, social, and governance (ESG) disclosure practices that create favorable impressions while concealing unfavorable environmental performance have become increasingly common among corporations. This study investigates how such practices influence green technology innovation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015664804

Sustainable production indicator (SPI) : a sustainability indicator applied to the production of friction materials

Pinto Junior, Marcos José Alves; Batista, Orlando Henrique - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675460

Green practices for environmental excellence : transforming environmental performance through green innovation and managerial environmental concern

Tan, Qingmei; Ali, Kamran; Malik, Muhammad Siddique; … - 2026

This study investigates the mediating role of green innovation in the relationship between green practices (e.g., environmental management accounting, green intellectual capital, and environmental ethics) and environmental performance, drawing on the Natural Resource-Based View (NRBV). Moreover,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671723

The impact of abnormal ESG on firm value : focusing on voluntary disclosure on carbon emissions

Lee, Jaehong; Kim, Suyon - 2026

Following the COVID-19 pandemic, investors' growing focus on sustainable management has increased substantially, drawing greater attention to Environmental, Social and Governance (ESG) practices. This study examines the effect of abnormal ESG investment, defined as ESG activities exceeding the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671725

Environmental discourse and firm value : evidence from conference calls

Henry, Elaine; Jiang, Xi; Rozario, Andrea M. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597288

Exploring opportunities and challenges in green entrepreneurship : a qualitative analysis of the voice of owners in textile industry

Singh, Harmanpreet; Kumar, Pawan; Kansra, Pooja - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604797

A conceptual framework linking environmental disclosure, performance, and foreign direct investment in developing countries

Zehouani, Nahid; Ababou, Mariame - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015621546

Walking the talk, but above all, talking the walk : looking green for market stakeholder engagement

Amores Salvadó, Javier; Martín de Castro, Gregorio; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014245840

Do banks practice what they preach? : brown lending and environmental disclosure in the euro area

Gambacorta, Leonardo; Polizzi, Salvatore; Reghezza, Alessio - 2023

This study examines whether the level of environmental disclosure in banks' financial reports matches less brown lending portfolios. Using granular credit register data and detailed information on firm-level greenhouse gas emission intensities, we find a negative relationship between...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014482925

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Do banks practice what they preach? : Brown lending and environmental disclosure in the euro area

Gambacorta, Leonardo; Polizzi, Salvatore; Reghezza, Alessio - 2023

Book / Working Paper

Do banks practice what they preach? : brown lending and environmental disclosure in the Euro Area

Gambacorta, Leonardo; Polizzi, Salvatore; Reghezza, Alessio - 2023

Book / Working Paper

The impact of environmental crimes and profitability on environmental disclosure in Malaysian SME sector : the role of leverage

Shayuti Mohamed Adnan; Alahdal, Waleed M.; Bakhtiar Alrazi - 2023

This research investigates the intricate connections between environmental crimes, profitability, leverage, and environmental disclosure in Small and Medium Enterprises (SMEs) in Malaysia from 2014 to 2019. The study adopts legitimacy theory as its theoretical lens. This study focuses on the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014505880