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...

This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting...

Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...

The study identifies influential aspects of corporate environmental disclosure (CED) studies and constructs future agendas for CED research. We reviewed 560 articles on CED from 215 journals published between 1982 and 2020, employing a bibliometric model. Our insights are three-fold. First, we...

Auditing the natural resource asset accountability of local officials is an institutional innovation in the political context of “the Party controls officials” in China. This study investigated the effect of changes in the promotion assessment of local officials (i.e., including...

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,...

This paper studies firms’ information withholding in a mandatory environmental disclosure regime where regulators only allow firms to withhold information regarded as a trade secret. I find evidence of withholding information for reasons other than proprietary-cost concerns, which is...

Bioenergy is an economic and ecological alternative energy, derived from biomaterials such as bioethanol, biomass, biodiesel etc. Therefore, biodiesel is a renewable and biodegradable fuel could be manufactured from vegetable oils, animal fats, or recycled restaurant grease. Traditionally world...

Based on the empirical data of heavily polluting companies in Bangladesh from 2010 to 2019, this paper conducts an empirical analysis of the application effect of green accounting in the sustainable development of heavily polluting companies. Among 212 listed companies under Dhaka Stock...

We study the design features of disclosure regulations that seek to trigger the green transition of the global economy and ask whether such regulatory interventions are likely to bring about sufficient market discipline to achieve socially optimal climate targets. We categorize the transparency...

We study the design features of disclosure regulations that seek to trigger the green transition of the global economy and ask whether such regulatory interventions are likely to bring about sufficient market discipline to achieve socially optimal climate targets. We categorize the transparency...

This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of environmental disclosure and the extent to...

In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the...

The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted....

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...

The study examined the relationship between environmental accounting and sustainability development in Nigeria from 2007 - 2016. Oil spillage cost, oil drilling waste disposal cost and degradation cost were the proxies of environmental accounting while human development index and human poverty...

This article examines the effects of directors’ and officers’ liability (D&O) insurance on the quality of environmental information disclosure in China. We present strong evidence that the D&O insurance enhances the quality of environmental information disclosure, consistent with governance...

The purpose of this paper is to investigate if the detriment to environmental (E) disclosures as a result of a chief executive officer’s (CEO) power is different for outcome versus intention-oriented disclosure characteristics. This paper creates four measures to capture the diverse nature of...

The current research study aspires to examine the outcome of environmental accounting on financial performance amongst top 100 companies of Indian origin as per their market-cap in the year financial year 2018-19. For measuring independent variables in this study environmental index for...

The main objective of this study was to identify the impact of environmental disclosure practices on firm performance which is an emerging issue around the globe. This research relies on secondary data which was collected from published annual reports of listed companies in the Colombo Stock...