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Keywords: Corporate environmental performance
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Journal Articles
Journal of Applied Accounting Research (2024) 25 (1): 24–41.
Published: 28 February 2023
...Probal Dutta; Anupam Dutta Purpose This study aims to examine whether there exists any relationship between corporate biodiversity reporting decision (CBRD) and corporate environmental performance (CEP). Design/methodology/approach The primary sample contains 442 firm-year observations over...
Journal Articles
The moderating effects of environmental risk of the industry on the relationship between corporate environmental and financial performance
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Journal of Applied Accounting Research (2016) 17 (1): 97–114.
Published: 08 February 2016
... at company level. By incorporating industry-specific differences of environmental impacts, this paper includes industry-level environmental risk as a moderating factor on the relationship between two indicators of corporate environmental performance (CEP) (management and policy) and corporate financial...
