Environmental Disclosure Practices And Financial Performance
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Environmental Disclosure Practices And Financial Performance
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Author : Khondkar Karim
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 2004-10-30
Environmental Disclosure Practices And Financial Performance written by Khondkar Karim and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-10-30 with Business & Economics categories.
Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.
Social And Environmental Disclosure By Chinese Firms
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Author : Yingjun Lu
language : en
Publisher: Routledge
Release Date : 2014-03-26
Social And Environmental Disclosure By Chinese Firms written by Yingjun Lu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-26 with Business & Economics categories.
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.
Environment Management And Corporate Disclosures
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Author : G. S. Batra
language : en
Publisher: Deep and Deep Publications
Release Date : 2007
Environment Management And Corporate Disclosures written by G. S. Batra and has been published by Deep and Deep Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Environmental management categories.
Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.
Sustainability Environmental Performance And Disclosures
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Author : Marty Freedman
language : en
Publisher: Emerald Group Publishing
Release Date : 2010-01-13
Sustainability Environmental Performance And Disclosures written by Marty Freedman and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-13 with Business & Economics categories.
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.
Non Financial Disclosure And Integrated Reporting
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Author : Lucrezia Songini
language : en
Publisher: Emerald Group Publishing
Release Date : 2020-03-12
Non Financial Disclosure And Integrated Reporting written by Lucrezia Songini and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-12 with Business & Economics categories.
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Sustainability And Company Performance
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Author : Lujie Chen
language : en
Publisher: Linköping University Electronic Press
Release Date : 2015-09-03
Sustainability And Company Performance written by Lujie Chen and has been published by Linköping University Electronic Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-03 with categories.
This dissertation approaches the question of sustainability and its influence on company performance, with special focus on the manufacturing industry. In the contemporary production environment, manufacturing operations must take into account not only profit, but also environmental and social performance, in order to ensure the long-term development of the company. Companies have to decide whether they should allocate resources to environmental and social practices in order to improve their competitive advantage. Consequently, in decision-making processes concerning operations, it is important for companies to understand how to coordinate profit, people, and planet. The objective of this dissertation was to investigate the current situation regarding manufacturers’ sustainable initiatives, and to explore the relationship between these sustainable practices and companies’ performance, including financial performance, operational performance, innovation performance, environmental performance, and social performance. First of all, a structured literature review was conducted to identify sustainable factors considered to be important in the decision making of manufacturing operations. The findings were synthesized into a conceptual model, which was then adopted as the basis for designing the survey instrument used in this dissertation. Drawing on Global Reporting Initiative (GRI) reports, empirical research was performed to explore the relationship between environmental management practices and company performance. Interestingly, the findings showed that many environmental management practices had a strong positive impact on innovation performance. Sustainability disclosures and financial performance were further analyzed using extended data from the GRI reports. The results also showed that several sustainability performance indicators, such as product responsibility, human rights, and society, displayed a significant and positive correlation with return on equity in the sample companies. In order to further explore the research area and to verify these findings, a triangulation approach was adopted and new data were collected via a survey conducted among middle and large sample companies in the Swedish manufacturing industry. The results indicated that the sustainable improvement practices had a positive impact on company performance. Some environmental and social improvement practices had a direct and positive correlation with product and process innovation. Furthermore, findings suggested that better cooperation with suppliers on environmental work could help to strengthen the organizational green capabilities of the focal companies. When considering the company’s general approach to implementing sustainable practices, some interesting findings emerged. There were limited significant differences in sustainable practices when comparing different manufacturing sectors, and different countries and regions. However, the results showed that Swedish manufacturing companies often place higher priority on implementing economic and environmental sustainability practices than on social ones. This dissertation contributes to the literature on manufacturing sustainability. The study expands the understanding of how environmental, social, or economic perspectives as a triple bottom line can influence company performance and to a certain extent the supply chain. Identifying and understanding such relationships gives companies the opportunity to integrate sustainability into their manufacturing operations strategy in order to sustain their manufacturing operations over the long term.
Climate Change And Corporate Reporting In Europe
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Author : Nicola Moscariello
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2024-04-19
Climate Change And Corporate Reporting In Europe written by Nicola Moscariello and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-04-19 with Business & Economics categories.
Diving into the crucial intersection of climate change and financial reporting, this book sheds light on the evolving landscape of climate-related reporting practices, exploring the regulatory framework, economic consequences, and determinants of disclosure in Europe. With a comprehensive approach, the book delves into the pivotal role of institutions and standard setters, such as the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the Global Sustainability Standards Board (GSSB), in providing guidance and promoting consistency in reporting practices. Academic research forms a significant part of the contributions, but the inclusion of professional insights from various fields enriches the discussion, offering a well-rounded view of the current landscape. This collection not only contributes to the academic discourse on environmental reporting but also offers practical insights for regulators, policymakers, and businesses. It identifies areas for improvement and highlights best practices that can guide organizations in effectively addressing climate-related risks and opportunities.
Environmental Disclosure
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Author : Luigi Lepore
language : en
Publisher: Taylor & Francis
Release Date : 2022-12-29
Environmental Disclosure written by Luigi Lepore and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-29 with Political Science categories.
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.
The Link Between Company Environmental And Financial Performance
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Author : David Edwards
language : en
Publisher: Earthscan
Release Date : 1998
The Link Between Company Environmental And Financial Performance written by David Edwards and has been published by Earthscan this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Corporate profits categories.
The first detailed investigation into the effects of environmental performance - resource efficiency, regulatory compliance, new product and service opportunities - on corporate financial performance. The report demonstrates the quantitative links between environmental and financial performance for the UK's best and worst environmental performers across a range of business sectors. It shows that there is no financial penalty for being environmentally proactive, and confirms US findings that good environmental performance improves a company's financial performance. Essential reading for company management, investors and other stakeholders
Corporate Sustainability
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Author : Ann Brockett
language : en
Publisher: John Wiley & Sons
Release Date : 2012-11-06
Corporate Sustainability written by Ann Brockett and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-06 with Business & Economics categories.
Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.