Environmental Disclosure
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Advances in Environmental Accounting and Management
![Advances in Environmental Accounting and Management](https://youbookinc.com/wp-content/uploads/2024/06/cover.jpg)
Author | : Martin Freedman |
Publsiher | : Unknown |
Total Pages | : 135 |
Release | : 2003 |
Genre | : Electronic Book |
ISBN | : OCLC:1096728148 |
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Environmental Regulation and Compulsory Public Disclosure
Author | : Shakeb Afsah |
Publsiher | : Routledge |
Total Pages | : 151 |
Release | : 2013 |
Genre | : Business & Economics |
ISBN | : 9780415657655 |
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This book is a remarkable case study of an environmental policy initiative for a national environmental regulatory system in the information age. In 1995 the Indonesian Ministry of Environment took the bold step to launch an environmental disclosure initiative called the Program for Pollution Control, Evaluation and Rating (PROPER). Under PROPER, environmental performance of companies is mapped into a five-color grading scale - Gold for excellent, Green for very good, Blue for good, Red for non-compliance, and Black for causing environmental damage. These ratings are then publicly disclosed through a formal press conference and posted on the internet. Not only did this simple rating scheme create a major media buzz and enhanced environmental awareness of the general public, but it also unleashed a wide range of performance incentives that showed how markets with environmental information could function in a developing country setting. The authors provide a multidisciplinary analysis of how the PROPER program harnessed the power of public disclosure to abate the problem of industrial pollution. They describe how the program has successfully improved the average environmental compliance rate from close to thrity per cent in 1995 to as high as seventy per cent in 2011. This improvement was driven primarily by information disclosure, which avoided expensive and unpredictable legal enforcement through the court system of Indonesia. The combination of institutional history and detailed economic and analyses sheds light on the role of policy entrepreneurs who laid the foundation for disclosure and transparency, despite the constraints of the Suharto regime. The PROPER program is now internationally recognized and continues to serve as a model for many developing countries.
Sustainability Environmental Performance and Disclosures
Author | : Marty Freedman,Bikki Jaggi |
Publsiher | : Emerald Group Publishing |
Total Pages | : 194 |
Release | : 2010-01-13 |
Genre | : Business & Economics |
ISBN | : 9781849507646 |
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Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.
Environment Management and Corporate Disclosures
Author | : G. S. Batra |
Publsiher | : Deep and Deep Publications |
Total Pages | : 192 |
Release | : 2007 |
Genre | : Environmental management |
ISBN | : 8176299944 |
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Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.
Environmental Disclosure
Author | : Luigi Lepore,Sabrina Pisano |
Publsiher | : Taylor & Francis |
Total Pages | : 267 |
Release | : 2022-12-29 |
Genre | : Political Science |
ISBN | : 9781000829075 |
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This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Environmental disclosure SEC should explore ways to improve tracking and transparency of information report to congressional requesters
Author | : Anonim |
Publsiher | : DIANE Publishing |
Total Pages | : 80 |
Release | : 2024 |
Genre | : Electronic Book |
ISBN | : 9781428935778 |
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External Environmental Disclosure and Reporting by Large European Companies
Author | : Christopher James Hibbitt |
Publsiher | : Rozenberg Publishers |
Total Pages | : 373 |
Release | : 2004 |
Genre | : Europe |
ISBN | : 9789051707755 |
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Social and Environmental Disclosure by Chinese Firms
Author | : Yingjun Lu,Indra Abeysekera |
Publsiher | : Routledge |
Total Pages | : 253 |
Release | : 2014-03-26 |
Genre | : Business & Economics |
ISBN | : 9781317753537 |
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Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.