The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance
C Brooks, I Oikonomou - The British Accounting Review, 2018 - Elsevier
This paper not only attempts to survey the burgeoning literature on environmental, social
and governance disclosures and performance and their effects on firm value, but its focus …
and governance disclosures and performance and their effects on firm value, but its focus …
Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure
R Hahn, D Reimsbach… - Organization & …, 2015 - journals.sagepub.com
The debate surrounding climate change often centers on companies' contributions to global
warming, which has led to an increase in the importance of carbon disclosure. We evaluate …
warming, which has led to an increase in the importance of carbon disclosure. We evaluate …
Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project
W Ben-Amar, M Chang, P McIlkenny - Journal of business ethics, 2017 - Springer
This paper investigates the effect of female representation on the board of directors on
corporate response to stakeholders' demands for increased public reporting about climate …
corporate response to stakeholders' demands for increased public reporting about climate …
Environmental policy, sustainable development, governance mechanisms and environmental performance
We investigate the effects of environmental policy (Climate Change Act–CCA), sustainable
development frameworks (Global Reporting Initiative–GRI; UN Global Compact–UNGC) and …
development frameworks (Global Reporting Initiative–GRI; UN Global Compact–UNGC) and …
Does voluntary carbon disclosure reflect underlying carbon performance?
Carbon information is becoming more and more important in the decision making of
stakeholders, but there is growing concern regarding the reliability of corporate carbon …
stakeholders, but there is growing concern regarding the reliability of corporate carbon …
ESG ratings: relevant information or misleading clue? Evidence from the S&P Global 1200
L Gyönyörová, M Stachoň, D Stašek - Journal of sustainable …, 2023 - Taylor & Francis
Environmental, social, and corporate governance (ESG) scores are frequently involved in
investment-related decision-making, eg for red-flagging or to manage risks. The increasing …
investment-related decision-making, eg for red-flagging or to manage risks. The increasing …
European firms' corporate biodiversity disclosures and board gender diversity from 2002 to 2016
F Haque, MJ Jones - The British Accounting Review, 2020 - Elsevier
We examine how board gender diversity is associated with biodiversity disclosures of a firm,
and whether the Global Reporting Initiative (GRI) and the EU biodiversity strategy reinforce …
and whether the Global Reporting Initiative (GRI) and the EU biodiversity strategy reinforce …
Voluntary disclosure of greenhouse gas emissions: Contrasting the carbon disclosure project and corporate reports
As global warming continues to attract growing levels of attention, various stakeholders
(states, general public, investors, and lobbyists) have put climate change on corporate …
(states, general public, investors, and lobbyists) have put climate change on corporate …
The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance
L Luo - Accounting & Finance, 2019 - Wiley Online Library
This article examines the relationship between the level of voluntary carbon disclosure
(VCD) and carbon emission performance and how the institutional context influences this …
(VCD) and carbon emission performance and how the institutional context influences this …
Board effectiveness and the voluntary disclosure of climate change information
W Ben‐Amar, P McIlkenny - Business Strategy and the …, 2015 - Wiley Online Library
This paper examines the relationship between board of directors' effectiveness and
voluntary climate change disclosures. Since risk management and reporting fall under the …
voluntary climate change disclosures. Since risk management and reporting fall under the …