In this essay, we discuss the factors influencing the likelihood of convergence in corporate sustainability reporting. We identify several factors that negatively influence the probability of convergence in the short term. The first factor is the heterogeneity of concepts and definitions...

The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect investors and stakeholders through a more...

Given that scope 3 emissions at an industrial supply chain level accounts for more than 75% of the firm’s total greenhouse gas emissions and are steadily increasing, it is crucial to address this issue to realize net-zero carbon targets. Furthermore, the recent phase-in of scope 3 emissions in...

We examine whether ESG funds’ investment decisions are sensitive to firms’ environmental disclosures, beyond summary ESG ratings. We create our measures of environmental disclosure using bigrams extracted from the Global Reporting Initiative (GRI) standards trained against authoritative...

Regulators and stakeholders demand reliable, valid and comparable information about a company's operations - and increasingly, not only its financial performance, but its non-financial impacts on society and the natural environment. Accordingly, regulators and reporting entities have developed...

Purpose The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which...

Sustainability is a key objective of development policies within international organizations, and it is also progressively gaining importance in the wine industry as a whole and, more specifically, in the draught wine market. The competitive conditions of the wine sector and the evolution of...

Company carbon disclosures are crucial in assessing a firm's impact on the environment, and many policy actions are associated with this information. As a response to the rising demand for transparency and related regulatory requirements, an increasing number of firms discloses information on...

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...

This study examines the impact of mandatory environmental information disclosure (EID) enforcement in China on corporate capital costs. The results indicate mandatory EID increases debt capital costs, but has no significant impact on equity capital costs, which differs from mainstream research...

We study whether the threat of exit by institutional investors can induce firms to voluntarily disclose their environmental policies. To address concerns about reverse causality and omitted variables, we implement a fuzzy regression discontinuity design to conduct our empirical tests. The...

Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...

The objective of this paper is to analyze the relationship between the social and environmental practices of Corporate Social Responsibility (CSR), and the economic-financial, social, and environmental performance in Mozambican companies, from the managers' perspectives. The data were collected...

Ziel der vorliegenden Studie ist es, eine ökonomische wie ökologische Bewertung für alternative Kraftstoffe und Antriebe bei PKW für Fahrzeuge der Kompaktklasse in Deutschland für 2020 und 2030 vorzunehmen. Die wirtschaftliche Bewertung erfolgt nach einem Total-Cost-of-Ownership-Ansatz,...

Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...

This study aims to synthesize the literature on the top management team (TMT) characteristics influence on environmental disclosures of public organizations and identify recent trends, key themes, influential journals, and authors. Our study recruited 88 research articles on the relationship of...

Environmental management issues have become a global concern and many governments have developed policies that include environmental regulations. Under this framework, companies have become responding to the demands of all different parties to legitimize their actions. Studies have increased in...

Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...