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A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets
2013
Journal of Reviews on Global Economics
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The purpose of this study is to investigate environmental disclosure determinants in Arab Middle Eastern and North African (MENA) companies. ...
Using a sample of 153 web sites of listed companies, findings show a negative and significant relationship between environmental disclosure and 'family ownership'. ...
voluntary environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. ...
doi:10.6000/1929-7092.2013.02.5
fatcat:npkb64mjfzbhbmr2qafzx4pjle
Determinants of Social and Environmental Accounting Information Disclosure: An Analysis of Top 50 Firms in New Zealand
2022
Engineering Economics
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In this study, we examine the determinants of voluntary disclosures of Social and Environmental Accounting (SEA) among the top 50 firms in New Zealand over the period of 2011 to 2017. ...
the analyses to include corporate governance variables. ...
Acknowledgement The authors sincerely thank the Editor and the anonymous reviewers for their comments. ...
doi:10.5755/j01.ee.33.2.20819
fatcat:4lfb57svsrbotk3n5ubforl2by
Environmental Disclosure
2012
Business & Society
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Corporate-level environmental information disclosure is increasingly common. ...
We first describe the nature of the Newsweek rankings and the publicity the rankings received. We then discuss the novelty of the information and the implications for our research strategy. ...
Of course, overall corporate environmental performance is extremely complex, and even well-informed investors may have updated their own beliefs after seeing this prominent new aggregation. ...
doi:10.1177/0007650312439701
fatcat:kslsccgkqbdwbc6pvoten7gl3i
Corporate Governance Attributes, Corporate Risk Disclosure and Sustainability Disclosure: Egyptian Case
2020
المجلة العلمیة للدراسات المحاسبیة
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This study aims to analyze the impact of corporate governance on the both voluntary risk and sustainability disclosure. ...
I use the corporate governance attributes that are represented on board size, board independence, CEO duality, directors" ownership, blockholders" ownership, ownership concentration, and the audit committee ...
Murphy and McGrath, 2013; Lozano & Huisingh, 2011) added new dimensions for the sustainability reporting like time and corporate environmental and social governance. ...
doi:10.21608/sjar.2020.119383
fatcat:4qrgw45r3jdhxotm2oqbheac7m
CORPORATE RISK DISCLOSURE: A REVIEW
2017
US-China Law Review
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Studies of corporate risk disclosures from the perspective of information asymmetry, utility as well as the perspective of economic theories of corporate governance have been steadily increasing over the ...
The very concept of risk and significance of corporate risk disclosures have been discussed in various studies and reports of professional bodies. ...
Regression was performed with corporate governance characteristics and market liquidity to investigate the impact of corporate governance characteristics on voluntary and mandatory corporate risk disclosure ...
doi:10.17265/1548-6605/2017.09.004
fatcat:3vty3gvosnaztaiuxknu4lwo4m
Determinants of Non-Reporting of Social and Environmental Information by Malaysian Companies
2012
Jurnal Pengurusan
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Given the importance of corporate social responsibility (cSr) to the sustainability of resources for future generations, this study attempts to identify the determinants of non-reporting of social and ...
environmental information from the perspectives of proprietary costs and information costs saving. ...
ACKNOWLEDGEMENT We would like to express our gratitude for the insightful comments from the facilitator and participants of Journal Publication Workshop conducted by Institute for Management and Business ...
doi:10.17576/pengurusan-2012-36-09
fatcat:adz64oy6jzdxfcphquyxeltufm
The Reputational Consequences of Disclosure
2004
Social Science Research Network
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Using data on corporate reputation and on quality of annual report disclosures for a sample of Spanish companies, we test the hypothesis that annual report disclosure quality is a crucial determinant of ...
In our study we focus on the determinants of reputation and, in particular, on the relation between the quality of annual report disclosures of companies and their reputation. ...
The cost of the audit is evaluated on a 2-point scale. (From 0 to 6 points). ...
doi:10.2139/ssrn.511682
fatcat:2m4rgmm64rbyfdmbbazqqu4rxa
Determinants of forward-looking disclosures in integrated reporting
2018
Managerial Auditing Journal
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Abstract Purpose -This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures. ...
The authors used content analysis to investigate the quantitative and qualitative forward-looking disclosures among early adopters of integrated reporting. ...
Several other researchers investigated the relationship between corporate governance mechanisms and the forward-looking disclosures' level. ...
doi:10.1108/maj-12-2016-1498
fatcat:hmo3ws33nvdwfmuudei75qol2m
Corporate Environmental Accounting Information Disclosure in the Nigeria Manufacturing Firms
2016
Zenodo
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The study examined the influence of firm characteristics on the quality of Corporate Environmental Accounting Information Disclosure (CEAID) in the Nigeria manufacturing companies. ...
The study applied the use of Weight Average Environmental Disclosure Index to measure the quality of CEAID based on financial disclosure. ...
Prior Research on CEAID Carried out in Nigeria Uwuigbe and Olayinka (2011) in their study "Corporate Social and Environmental Disclosure in Nigeria".They investigate the level of corporate social, environmental ...
doi:10.5281/zenodo.3468684
fatcat:2yd7jliagzbv5jtsehxikyv54y
ESG Disclosures and Stock Price Crash Risk
2021
Journal of Risk and Financial Management
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In this study, we investigate the relationship between environmental, social, and governance (ESG) disclosures and stock price crash risk. ...
Our findings suggest that ESG disclosures lower future stock price crash risk; however, the effect and predictive power of ESG disclosures differ among regions. ...
Acknowledgments: We are grateful to two anonymous reviewers for their helpful comments and suggestions. ...
doi:10.3390/jrfm14020070
fatcat:kluieoswljgb7dmtv5sqpruwdq
Carbon Disclosures: Comparability, the Carbon Disclosure Project and the Greenhouse Gas Protocol
2011
Australasian Accounting, Business and Finance Journal
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Corporate carbon disclosures have become increasingly commonplace and are often presented as a useful voluntary mechanism for internal and external decision making. ...
The production of the data is said to assistcorporations position themselves strategically in terms of the carbon risks and opportunities they may face. ...
Convention on Climate Change 1997). ...
doaj:4c8540b8e2d14d6384737ab8be0a2f7f
fatcat:sphrm6ahlva3zfwqqebpd2t4t4
Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh
2018
Social Responsibility Journal
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Thus, this study investigates the relationship between the CSR disclosure on corporate annual reports and determinants of CSR reporting the banking industry. ...
This study investigates the overall present condition of CSR reporting practices in Bangladesh by the listed companies under DSE and finds for the determinants of CSR disclosures made and CSR expenditure ...
doi:10.1108/srj-07-2017-0137
fatcat:jhlozx3jp5dvtghzwmiu25kfnq
Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context
2020
Sustainability
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This research aims to investigate how the adoption of King III can affect the corporate governance model of a sample of South African listed companies on the Johannesburg Stock Exchange (JSE). ...
Following the mandatory preparation of IR, our findings show a positive relationship between business ethics policy and firm environmental disclosure. ...
of IR may determine the improvement of environmental disclosure as a consequence of sustainability-oriented corporate governance structure. ...
doi:10.3390/su12124820
fatcat:xsbn2ffkujh47dg7s6zjhef3qa
Determinant of Corporate Social Responsibility Disclosure in Nigeria
2017
International Journal of Academic Research in Business and Social Sciences
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This study focused on determinants of corporate social responsibility disclosure in Nigeria. Data was collected from the annual report and account of quoted banks in Nigeria stock exchange market. ...
The result showed that firm size and return on asset was positively related to corporate social responsibility disclosure while leverage was found to exhibit a negative relationship with corporate social ...
First, the nature and extent of disclosure; second, the determinants of CSR disclosure. ...
doi:10.6007/ijarbss/v7-i7/3122
fatcat:fea6k4p37bbn3juackub2afd7m
Trends and determinants of corporate non-financial disclosure in Greece
2014
Journal of Cleaner Production
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This research has been co-financed by the European Union (European Social Fund e ESF) and Greek national funds through the Operational Program "Education and Lifelong Learning" of the National Strategic ...
Acknowledgements Thanks are due to the three anonymous referees for their useful comments and constructive recommendations. ...
Hypotheses development Along with the empirical evidence of corporate environmental and social disclosure from various countries around the globe, another group of studies investigates whether corporate ...
doi:10.1016/j.jclepro.2013.12.048
fatcat:yns4f4gjcbdajiqho563gh443e
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