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Year of publication
Subject
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Umweltbericht 1,827 Environmental reporting 1,720 Umweltmanagement 625 Environmental management 620 Unternehmenspublizität 388 Corporate disclosure 387 Corporate Social Responsibility 360 Corporate social responsibility 359 Nachhaltigkeitsbericht 322 Sustainability reporting 317 Nachhaltige Entwicklung 281 Sustainable development 276 Deutschland 222 Umweltbelastung 220 Pollution 218 Germany 201 Theorie 186 Berichtswesen 184 Reporting 184 Theory 182 Rechnungswesen 163 Public relations 158 Öffentlichkeitsarbeit 158 Accounting 155 Treibhausgas-Emissionen 147 Greenhouse gas emissions 146 Nachhaltigkeit 135 Welt 111 World 110 Sustainability 107 Umweltpolitik 107 Umweltökonomische Gesamtrechnung 106 Green national accounting 104 Umweltschutz 103 Environmental policy 95 USA 94 United States 94 Auskunftspflicht 91 Disclosure regulation 91 Stakeholder 80
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Online availability
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Undetermined 371 Free 370
Type of publication
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Article 1,128 Book / Working Paper 657 Journal 42
Type of publication (narrower categories)
All
Article in journal 852 Aufsatz in Zeitschrift 852 Aufsatz im Buch 267 Book section 267 Graue Literatur 196 Non-commercial literature 196 Hochschulschrift 111 Thesis 96 Working Paper 77 Arbeitspapier 72 Collection of articles of several authors 52 Sammelwerk 52 Amtsdruckschrift 38 Government document 38 Case study 30 Fallstudie 30 Konferenzschrift 25 Aufsatzsammlung 23 Bibliografie enthalten 21 Bibliography included 21 Amtliche Publikation 15 Statistik 15 Conference proceedings 13 Forschungsbericht 13 Statistics 13 Conference paper 11 Konferenzbeitrag 11 Lehrbuch 9 Textbook 9 No longer published / No longer aquired 8 Advisory report 7 Collection of articles written by one author 7 Dissertation u.a. Prüfungsschriften 7 Gutachten 7 Sammlung 7 Handbook 5 Handbuch 5 Article 4 Bericht 3 Fallstudiensammlung 3
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Language
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English 1,386 German 414 Undetermined 12 French 8 Russian 6 Italian 2 Dutch 2 Spanish 2 Czech 1 Norwegian 1 Slovenian 1
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Author
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Cho, Charles H. 24 Schaltegger, Stefan 24 Patten, Dennis M. 21 Clausen, Jens 16 Freedman, Martin 14 Günther, Edeltraud 14 Burritt, Roger 12 Deegan, Craig 12 Bennett, Martin 10 Guthrie, James P. 10 Laine, Matias 10 Steven, Marion 10 Van Staden, Chris J. 10 Fichter, Klaus 9 Hahn, Tobias 9 Letmathe, Peter 9 Cormier, Denis 8 Hassan, Abeer 8 Li, Yue 8 Daldrup, Herbert 7 De Villiers, Charl 7 Figge, Frank 7 Jasch, Christine 7 Loew, Thomas 7 Magnan, Michel 7 Roberts, Robin W. 7 Ahsen, Anette von 6 Burritt, Roger L. 6 Gray, Rob 6 Herzig, Christian 6 Heupel, Thomas 6 Richardson, Gordon D. 6 Schmidt, Mario 6 Alewine, Hank C. 5 Barbu, Elena M. 5 Bouma, Jan Jaap 5 Clarkson, Peter 5 Cooper, Stuart M. 5 Ezhilarasi, G. 5 Farneti, Federica 5
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Institution
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Europäische Kommission / DG ENV - Generaldirektion Umwelt 10 Institut für Ökologische Wirtschaftsforschung <Berlin> 7 OECD 7 Deutschland / Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit 6 Europäische Kommission 4 Europäische Kommission / Gemeinsame Forschungsstelle 4 Nordic Council of Ministers 4 Belarus / Ministerstvo Prirodnych Resursov i Ochrany Okružajuščej Sredy 3 Deutsches Institut für Wirtschaftsforschung / Projektgruppe Das Sozio-Ökonomische Panel 3 Deutschland / Umweltbundesamt 3 European Environment Agency 3 Metropolis-Verlag für Ökonomie Gesellschaft und Politik GmbH 3 Österreich / Bundesministerium für Verkehr, Innovation und Technologie 3 Baden-Württemberg 2 Deutsche Bahn AG 2 Deutsches Institut für Normung 2 Edward Elgar Publishing 2 Environmental Management Accounting Network 2 Helmut-Schmidt-Universität 2 Institut für Markt-Umwelt-Gesellschaft 2 Irland / Central Statistics Office 2 Landesanstalt für Umweltschutz Baden-Württemberg 2 Nationales Komitee zur Vorbereitung der UN-Konferenz über Umwelt und Entwicklung 1992 2 Organisation for Economic Co-operation and Development 2 Rat von Sachverständigen für Umweltfragen 2 Ruhr-Universität Bochum 2 Sachverständigenrat für Umweltfragen 2 Schweiz / Bundesamt für Umwelt 2 Tschechische Republik / Ministerstvo Životního Prostředí 2 Vereinte Nationen / Department for Policy Coordination and Sustainable Development / Division for Sustainable Development 2 Vereinte Nationen / Expert Working Group on Improving Government's Role in Environmental Management Accounting 2 Verlag Dr. Kovač 2 World Resources Institute 2 Österreichisches Institut für Wirtschaftsforschung 2 Australian Academy of Science 1 Belorusskij Naučno-Issledovatel'skij Centr Ėkologija <Minsk> 1 Bergische Universität Wuppertal 1 Berlin 1 Berlin / Senatsverwaltung für Stadtentwicklung und Umweltschutz 1 Beuth Verlag 1
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Published in...
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Business strategy and the environment 36 Accounting forum : advancing the interdisciplinary and global connection of accounting research 28 Journal of business ethics : JOBE 27 International Journal of Energy Economics and Policy : IJEEP 26 Critical perspectives on accounting : an international journal for social and organizational accountability 25 Accounting, auditing & accountability journal 23 Social and environmental accountability journal : journal of the Centre for Social and Environmental Accounting Research (CSEAR) 23 Corporate social responsibility and environmental management 20 Umweltwirtschaftsforum : uwf ; die betriebswissenschaftlich-ökologisch orientierte Fachzeitschrift 20 The British accounting review : the journal of the British Accounting Association 16 Advances in environmental accounting and management 13 Ecological economics : the transdisciplinary journal of the International Society for Ecological Economics 13 Implementing environmental management accounting : status and challenges 13 Schriftenreihe des IÖW 12 Hybrid economic-environmental accounts 11 Environmental management accounting : informational and institutional developments 10 Journal of applied accounting research 10 Sustainability accounting and reporting 10 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 9 Resources accounting in China : [papers from a Seminar held in Beijing from March 11 - 13 1996 Entitled "Resource Accounting in China"] 9 Social & environmental accountability journal 9 Dresdner Beiträge zur Betriebswirtschaftslehre 8 International journal of critical accounting : IJCA 8 Journal of accounting & organizational change 8 Journal of accounting and public policy 8 Controlling & management review : Zeitschrift für Controlling & Management 7 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 7 Journal of Asian finance, economics and business : JAFEB 7 The Oxford handbook of business and the natural environment 7 Applied economics 6 Business & society 6 Environmental management accounting and supply chain management 6 International journal of economics and finance 6 Meditari accountancy research 6 Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung 6 Acta Universitatis Danubius / Oeconomica 5 Australasian accounting business and finance journal : AABF 5 Corporate governance : the international journal for effective board performance 5 Energie und Nachhaltigkeit 5 Environmental management accounting : purpose and progress 5
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Source
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ECONIS (ZBW) 1,764 USB Cologne (EcoSocSci) 47 EconStor 14 OLC EcoSci 2
Showing 1 - 50 of 1,827
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Impact of environmental disclosure on firm performance : the mediating role of green innovatio
Malik, Fizzah; Wang, Fangjun; Naseem, Muhammad Akram - In: Revista de Contabilidad 26 (2023) 1, pp. 14-26
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Sustainability Reporting : Is Convergence Possible?
Stolowy, Hervé; Paugam, Luc - 2023
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...
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Walking the talk, but above all, talking the walk : looking green for market stakeholder engagement
Amores Salvadó, Javier; Martín de Castro, Gregorio; … - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 431-442
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The determinants of TCFD reporting : a focus on the Italian context
Principale, Salvatore; Pizzi, Simone - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-12
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...
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The contest for materiality. What counts as CSR?
Raith, Dirk - In: Journal of applied accounting research 24 (2023) 1, pp. 134-148
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Does the quality of country-level governance have an impact on corporate environmental disclosure? : evidence from Gulf Cooperation Council countries
Gerged, Ali Meftah; Beddewela, Eshani S.; Cowton, … - In: International journal of finance & economics : IJFE 28 (2023) 2, pp. 1179-1200
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The impracticality of standardizing ESG reporting
Aliakbari, Elmira; Globerman, Steven - 2023
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Institutional pressures and environmental management accounting system adoption : evidence from Malaysian public listed companies
Nirman Noor Afiqi Mat Yusoh; Tuan Zainun Tuan Mat; … - In: Asian journal of accounting & governance 19 (2023), pp. 1-13
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Study on the Relationship between Scope 3 Emissions and Supply Chain Environmental Disclosure
Jung, Young Seo - 2023
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...
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Environmental Disclosures and ESG Fund Ownership
Robinson, Scott; Rogers, Jonathan L.; Skinner, A. Nicole; … - 2023
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...
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The future of standardized sustainability reporting
Driver, Tia Rebecca; El Alfy, Amr; Weber, Olaf - 2023
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...
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Corporate carbon assurance and the quality of carbon disclosure
Luo, Le; Tang, Qingliang; Fan, Hanlu; Ayers, Jamie - In: Accounting and finance 63 (2023) 1, pp. 657-690
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Environmental disclosure and efficiency performance of energy company: case study of Indonesia
Kusmayadi, Dedi; Firmansyah, Irman - In: International Journal of Energy Economics and Policy : IJEEP 13 (2023) 1, pp. 374-381
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Environmental and economic assessment of plastic waste recycling : a comparison of mechanical, physical, chemical recycling and energy recovery of plastic waste
Garcia-Gutierrez, P.; Amadei, A. M.; Klenert, David; … - Europäische Kommission / Gemeinsame Forschungsstelle - 2023
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Environmental disclosures and corporate attributes, from the lens of legitimacy theory : a longitudinal analysis on a developing country
Akhter, Fahmida; Hossain, Mohammad Rokibul; Elrehail, Hamzah - In: European journal of management and business economics : … 32 (2023) 3, pp. 342-369
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...
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Implementation of environmental management accounting and energy efficiency for Green economy achievements in the textile industry in Indonesia
Kumalawati, Lely; Sudarma, Made; Rahman, Aulia Fuad; … - In: International Journal of Energy Economics and Policy : IJEEP 13 (2023) 2, pp. 149-156
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Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures
Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810
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The impact of alternative packaging on the life cycle of wine on tap
Massaglia, Stefano; Verduna, Tibor; Varchetta, Vincenzo; … - In: Wine Economics and Policy 12 (2023) 1, pp. 51-62
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...
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A multi-perspective exploration of the environmental website disclosure in global manufacturing
Thimm, Heiko; Rasmussen, Karsten Boye - In: Business strategy and the environment 32 (2023) 4, pp. 1719-1738
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Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? : evidence from sub-Saharan Africa
Gerged, Ali Meftah; Chijoke-Mgbame, Aruoriwo Marian; … - In: Business strategy and the environment 32 (2023) 4, pp. 2434-2450
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Die Transformation der globalen Automobilindustrie : Trends, Deutungen, sozialökologische Handlungsstrategien : ein Handbuch für die gewerkschaftliche und politische Praxis
Boewe, Jörn; Schulten, Johannes - 2023 - 2. korrigierte Auflage
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Green risk in Europe
Cassola, Nuno; Morana, Claudio; Ossola, Elisa - 2023
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Fast and furious : the rise of environmental impact reporting in food systems
Deconinck, Koen; Jansen, Marion; Barisone, Carla - In: European review of agricultural economics 50 (2023) 4, pp. 1310-1337
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External assurance of carbon disclosures indicates possible underestimates in reported European corporate emissions data
Papadopoulos, Georgios - 2023
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...
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Proof of concept for a U.S. air emissions physical flows account
Chambers, Matthew L. - 2023
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Corporate Carbon Disclosure : A Critical Review
Brander, Matthew; Hoepner, Andreas G. F.; Rogelj, Joeri; … - 2023
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...
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Mandatory Environmental Information Disclosure and Capital Costs : Evidence from China
Tian, Lulu; Du, Meng - 2023
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...
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Fear of Exit? Institutional Investors and Voluntary Environmental Disclosures
Hu, Yichuan; Kim, Kenneth - 2023
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...
Persistent link: https://ebtypo.dmz1.zbw/10014352796
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Corporate carbon emission statements
Reichelstein, Stefan - 2022
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...
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Consequences of social and environmental corporate responsibility practices : managers' perception in Mozambique
Madime, Eulália; Gonçalves, Tiago Cruz - In: International Journal of Financial Studies : open … 10 (2022) 1, pp. 1-20
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...
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Langfristige Umweltbilanz und Zukunftspotenzial alternativer Antriebstechnologien
Wietschel, Martin; Link, Steffen; Biemann, Kirsten; … - Fraunhofer-Institut für Systemtechnik und …; … - 2022 - Stand: Februar 2022
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,...
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Carbon accounting : a systematic literature review and directions for future research
Marlowe, Jillene; Clarke, Amelia - In: Green finance : GF 4 (2022) 1, pp. 71-87
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Double materiality and the shift from non-financial to European sustainability reporting : review, outlook and implications
Baumüller, Josef; Sopp, Karina - In: Journal of applied accounting research 23 (2022) 1, pp. 8-28
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The impact of the EU nonfinancial information directive on environmental disclosure : evidence from Italian environmentally sensitive industries
Papa, Marco; Muserra, Anna Lucia; Wieczorek-Kosmala, Monika - In: Meditari accountancy research 30 (2022) 7, pp. 87-120
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Accounting in the Anthropocene : a roadmap for stewardship
Bebbington, Jan; Rubin, Andy - In: Accounting and business research 52 (2022) 5, pp. 582-596
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Corporate carbon emission statements
Reichelstein, Stefan - 2022
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...
Persistent link: https://ebtypo.dmz1.zbw/10013435301
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Voluntary carbon information disclosures, corporate-level environmental sustainability efforts and market value
Sra, Jaspreet K.; Booth, Annie L.; Cox, Raymond A. K. - In: Green finance : GF 4 (2022) 2, pp. 179-206
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Circular economy and environmental disclosure in sustainability reports : empirical evidence in cosmetic companies
Tiscini, Riccardo; Martiniello, Laura; Lombardi, Rosa - In: Business strategy and the environment 31 (2022) 3, pp. 892-907
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Influence of senior executives characteristics on corporate environmental disclosures : a bibliometric analysis
Arslan, Hafiz Muhammad; Ye, Chengang; Bilal; Siddique, … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-21
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...
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Do ESG reporting guidelines and verifications enhance firms' information disclosure?
Darnall, Nicole; Ji, Hyunjung; Iwata, Kazuyuki; … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1214-1230
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Life cycle assessment of in-person, virtual, and hybrid academic conferences : new evidence and perspectives
Cavallin Toscani, Antonio; Atasu, Atalay; Van … - 2022
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Structural analysis of factors influencing environmental disclosure
Nassreddine, Garoui - In: Cogent economics & finance 10 (2022) 1, pp. 1-13
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...
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Klimabezogene Berichterstattung der Deutschen Bundesbank 2022 : Teil der Eurosystem-weiten Klimaberichterstattung zu den nicht-geldpolitischen Portfolios (NMPPs)
Deutsche Bundesbank - 2022 - Stand: 05.07.2022
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Determinants of corporate carbon disclosure : a step towards sustainability reporting
Desai, Rajesh - In: Borsa Istanbul Review 22 (2022) 5, pp. 886-896
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...
Persistent link: https://ebtypo.dmz1.zbw/10013426699
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Accounting for anticorruption : where are the social and environmental accounting scholars?
Apostol, Oana - In: Social & environmental accountability journal 42 (2022) 3, pp. 223-234
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Environmental accounting disclosure practices : a bibliometric and systematic review
Shoeb, Mohd; Aslam, Aamir; Aslam, Anam - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 4, pp. 226-239
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Voluntary environmental initiatives and firm strategy
Flankova, Svetlana - 2022
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What drives environmental disclosure? : evidence from mining companies listed on the Indonesia stock exchange
Digdowiseiso, Kumba; Subiyanto, Bambang; Setioningsih, Retno - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 4, pp. 32-39
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There should be more normative research on how social and environmental accounting should be done
Brander, Matthew - In: Social & environmental accountability journal 42 (2022) 1/2, pp. 11-17
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Are corporate climate efforts genuine? : an empirical analysis of the climate "talk-walk" hypothesis
Coen, David; Herman, Kyle; Pegram, Tom - In: Business strategy and the environment 31 (2022) 7, pp. 3040-3059
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