In response to investors' and other stakeholders' concerns about corporate environmental
policies, many firms are voluntarily increasing their level of environmental disclosure since …

This study aims to develop and evaluate a model that seeks to measure the impact of
Accounting Information System Quality, Internal Control System Quality and Non-Financial …

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 …

Much of the empirical literature analysing the relation between environmental innovation
and competitiveness has focused on the question whether “it pays to be green”. We …

This study provides an integrated analysis of the interrelations among (1) environmental
disclosure,(2) environmental performance, and (3) economic performance. Based on the …

This chapter empirically examines factors associated with the environmental disclosures
made by Canadian manufacturing firms in their 1993 annual reports. Existing studies …

Purpose–The objective of this paper is to test Ullmann's hypothesis that strategy posture,
modified by financial performance, must be considered in light of stakeholder power in order …

We examine the intertemporal effect of environmental performance on financial performance
and propose a method to assess the environmental performance in a fuller manner based …

Purpose–The purpose of this study is to examine the relationship between mandatory
environmental performance disclosure and subsequent environmental regulatory …

This paper's purpose is to assess how management's perceptions regarding certain aspects
of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we …