... performance. Social issues, including community and employee-related matters, governance issues and cross-cutting issues, also reduce the firm performance. Social implications The insignificant environmental impact on firm performance does not indicate that environmental issues have no detrimental...

... Environmental issues Accounting Disclosure index Social issues The paper constructs social and environmental disclosure index (SEDI) for Indian companies in order to examine relationship between social and environmental disclosure and select corporate attributes. Disclosure index has been formulated...