...Ruba Hamed; Jan Smolarski; Wasim Al-Shattarat; Basiem Al-Shattarat Purpose This study aims to investigates the impact of newly implemented regulations on corporate social responsibility (CSR) reporting on company performance. It also seeks to understand the value relevance of CSR reporting after...

...Marco Fazzini; Lorenzo Dal Maso Purpose This paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the value relevance of voluntary environmental information disclosed by companies...

... of carbon emissions information. © Emerald Group Publishing Limited 2014 Carbon emissions Value relevance Disclosure Interactive effect The objective of this study is to examine the impact of carbon emissions and disclosure on corporate value, particularly whether disclosure helps...