Determinants of forward-looking disclosures in integrated reporting
Purpose This paper aims to examine the nature and extent of forward-looking disclosures in
early examples of integrated reporting and to investigate the determinants of those …
early examples of integrated reporting and to investigate the determinants of those …
The affecting factors of circular economy information and its impact on corporate economic sustainability-Evidence from China
L Kuo, BG Chang - Sustainable production and consumption, 2021 - Elsevier
The Chinese government has implemented the circular economy-related legislation for
guiding firms' responsible production in 2009. In the 12th-five (2011–2015) and 13th-five …
guiding firms' responsible production in 2009. In the 12th-five (2011–2015) and 13th-five …
The relationship between corporate environmental performance and environmental disclosure: An empirical study in China
XH Meng, SX Zeng, JJ Shi, GY Qi, ZB Zhang - Journal of environmental …, 2014 - Elsevier
Based on a content analysis of 533 Chinese listed companies, this study examines how
corporate environmental performance affects not only the level of detail of a company's …
corporate environmental performance affects not only the level of detail of a company's …
The impact of corporate governance characteristics on banks' corporate social responsibility disclosure: Evidence from Poland
Purpose The purpose of this paper is to investigate the extent and trend of corporate social
responsibility (CSR) reporting in commercial banks in Poland and examine the link between …
responsibility (CSR) reporting in commercial banks in Poland and examine the link between …
Do online media and investor attention affect corporate environmental information disclosure? Evidence from Chinese listed companies
H Chen, X Fang, E Xiang, X Ji, M An - International Review of Economics & …, 2023 - Elsevier
Environmental information disclosure (EID) is a reference way for enterprises to fulfill their
social responsibility. It's essential to explore the factors influencing corporate EID for high …
social responsibility. It's essential to explore the factors influencing corporate EID for high …
Corporate disclosure of environmental capital expenditures: A test of alternative theories
Purpose–The purpose of this paper is to examine three potential explanations for the
corporate choice to disclose environmental capital spending amounts. Design/methodology …
corporate choice to disclose environmental capital spending amounts. Design/methodology …
Sustainability reporting and the theory of planned behaviour
P Thoradeniya, J Lee, R Tan, A Ferreira - Accounting, Auditing & …, 2015 - emerald.com
Purpose–Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is
to examine the influence of managers' attitude and other psychological factors on …
to examine the influence of managers' attitude and other psychological factors on …
Environmental reporting policy and corporate structures: An international analysis
MC Pucheta‐Martínez… - Corporate Social …, 2018 - Wiley Online Library
The corporate governance structures of firms differ among countries for cultural, political or
social reasons, among others, which may affect the environmental reporting policies of firms …
social reasons, among others, which may affect the environmental reporting policies of firms …
From voluntarism to regulation: A study on ownership, economic performance and corporate environmental information disclosure in China
XH Meng, SX Zeng, CM Tam - Journal of business ethics, 2013 - Springer
This article examines whether economic performance could affect EID and how the
relationship is determined by the form of ownership from voluntarism to regulation under the …
relationship is determined by the form of ownership from voluntarism to regulation under the …
A framework for the practice of corporate environmental responsibility in China
Y Qin, J Harrison, L Chen - Journal of Cleaner Production, 2019 - Elsevier
The achievement of the environmental sustainable development goals (SDGs) mainly lies
with national governments, who play a crucial role in internalising environmental …
with national governments, who play a crucial role in internalising environmental …