A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity

B Alrazi, C De Villiers, CJ Van Staden - Journal of cleaner production, 2015 - Elsevier
This paper identifies three conceptually distinct, but interrelated concepts regarding
corporate environmental behaviour from the literature–environmental legitimacy …

Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward

C Deegan - Critical perspectives on accounting, 2017 - Elsevier
This commentary provides a reflection on 25 years of social and environmental accounting
(SEA) research within Critical Perspectives of Accounting (CPA). It is shown that CPA has …

Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

AM Gerged, E Beddewela… - Business Strategy and …, 2021 - Wiley Online Library
Several studies have found a relationship between corporate social and environmental
disclosure and firm value (FV) or accounting profitability. Where environmental disclosure …

[HTML][HTML] Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector

G Nicolo, G Zampone, G Sannino, A Tiron-Tudor - Utilities Policy, 2023 - Elsevier
This paper examines the impact of corporate governance mechanisms on Environmental
Social and Governance (ESG) disclosure in the utilities sector. We collected data from the …

Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan

H Alkayed, BF Omar - Journal of Financial Reporting and Accounting, 2023 - emerald.com
Purpose This study aims to investigate the determinants of the extent and quality of
corporate social responsibility disclosure (CSRD) in Jordan. The study examines a number …

Carbon disclosure, carbon performance and financial performance: International evidence

MA Siddique, M Akhtaruzzaman, A Rashid… - International Review of …, 2021 - Elsevier
This study examines how carbon performance affects carbon disclosure and how carbon
disclosure affects financial performance. With a sample of global firms, the study analyses …

A case study of critique: Critical perspectives on critical accounting

J Dillard, E Vinnari - Critical Perspectives on Accounting, 2017 - Elsevier
As accounting academics, we have a responsibility to act in the public interest as
conscience, critic and counselor of society regarding economic, social and environmental …

A decade of environmental accounting reporting: What we know?

C Mata, A Fialho, T Eugénio - Journal of Cleaner Production, 2018 - Elsevier
This study presents a literature review of environmental reports based on papers published
in 20 accounting journals between 2006 and 2015. A majority of the papers were published …

Environmental impact management of Brazilian companies: Analyzing factors that influence disclosure of waste, emissions, effluents, and other impacts

T Guesser, N Hein, ED Pfitscher, RJ Lunkes - Journal of Cleaner …, 2015 - Elsevier
In an effort to understand the environmental disclosure mechanism from a business
perspective, this article aims to identify the factors that influence environmental disclosure of …

[图书][B] Routledge handbook of environmental accounting

J Bebbington, C Larrinaga, B O'Dwyer, I Thomson - 2021 - api.taylorfrancis.com
Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …