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Keywords: Environmental disclosure
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Journal Articles
Impact of external assurance on corporate climate change disclosures: new evidence from Finland
Available to Purchase
Journal of Applied Accounting Research (2021) 22 (2): 252–285.
Published: 15 December 2020
... Licensed re-use rights only External assurance Climate change disclosure Stakeholder-agency theory Monitoring structure Environmental disclosure CDP Evald ja Hilda Nissi Stiftelse 10.13039/501100011905 Foundation for Economic Education Corporate climate change...
Journal Articles
The relationships between reporting format, environmental disclosure and environmental performance: An empirical study
Available to Purchase
Journal of Applied Accounting Research (2017) 18 (4): 425–444.
Published: 13 November 2017
... corporate reporting format, industry membership, environmental disclosure, and environmental performance. Design/methodology/approach Data are collected from 100 large European companies in carbon and non-carbon-intensive industries. Hypothesis testing is conducted via structure equation modeling...
Journal Articles
Corporate environmental disclosure practices in India
Available to Purchase
Journal of Applied Accounting Research (2011) 12 (2): 139–156.
Published: 13 September 2011
...Mitali Sen; Kuhali Mukherjee; J.K. Pattanayak Purpose The purpose of this paper is to identify the existing status of environmental disclosure practices in Indian core sector companies. Design/methodology/approach Waste disposal costs and other environmental liability costs are crucial...
