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Environmental Disclosure: Critical Issues and New Trends [Kietas viršelis]

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  • Formatas: Hardback, 258 pages, aukštis x plotis: 234x156 mm, weight: 489 g, 21 Tables, black and white; 21 Line drawings, black and white; 21 Illustrations, black and white
  • Serija: Routledge Research in Sustainability and Business
  • Išleidimo metai: 29-Dec-2022
  • Leidėjas: Routledge
  • ISBN-10: 1032158484
  • ISBN-13: 9781032158488
Kitos knygos pagal šią temą:
Environmental Disclosure: Critical Issues and New TrendsDidesnis paveikslėlis
  • Formatas: Hardback, 258 pages, aukštis x plotis: 234x156 mm, weight: 489 g, 21 Tables, black and white; 21 Line drawings, black and white; 21 Illustrations, black and white
  • Serija: Routledge Research in Sustainability and Business
  • Išleidimo metai: 29-Dec-2022
  • Leidėjas: Routledge
  • ISBN-10: 1032158484
  • ISBN-13: 9781032158488
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781032158488.html
Raktažodžiai:

This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms.



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.

Introduction 1(5)
1 The role of environmental disclosure in the relationship with stakeholders
6(33)
1.1 Origin and evolution of environmental disclosure
6(12)
1.1.1 Corporate social responsibility, sustainability, and environmental disclosure
12(4)
1.1.2 Environmental disclosure in European regulatory frameworks and in the main standards and guidance
16(2)
1.2 The role of disclosure as a mechanism of corporate governance
18(7)
1.3 Environmental disclosure, relations, and stakeholder management
25(4)
1.4 Environmental disclosure and relational capital
29(10)
2 Theoretical frameworks for environmental disclosure
39(44)
2.1 Agency theory
39(8)
2.2 Stakeholder theory
47(9)
2.3 Legitimacy theory
56(9)
2.4 Institutional theory
65(8)
2.5 Signalling theory
73(10)
3 Determinants and effects of environmental disclosure
83(30)
3.1 Determinants of disclosure
83(18)
3.1.1 Internal or firm-specific factors
83(1)
3.1.1.1 Company characteristics
84(8)
3.1.1.2 Corporate governance characteristics
92(5)
3.1.2 External or institutional factors
97(1)
3.1.2.1 Media exposure
97(1)
3.1.2.2 Institutional factors
98(3)
3.2 Effects of disclosure
101(12)
3.2.1 Company performance
102(1)
3.2.2 Financial markets
103(10)
4 Regulatory frameworks for environmental disclosure
113(36)
4.1 The European Union's attention to environmental issues
113(6)
4.2 Modernisation Directive 2003/51/EC
119(3)
4.3 Non-Financial Reporting Directive 2014/95/EU
122(17)
4.3.1 Environmental disclosure requirements according to Directive 2014/95/EU
124(2)
4.3.2 European Commission Guidelines
126(1)
4.3.2.1 Guidelines on non-financial reporting (methodology for reporting non-financial information)
127(3)
4.3.2.2 Guidelines on non-financial reporting: Supplement on reporting climate-related information
130(1)
4.3.3 Transposition of Directive 2014/95/EU into the laws of EU member states
131(8)
4.4 The proposal Corporate Sustainability Reporting Directive
139(10)
5 Main standards and guidance for environmental disclosure
149(41)
5.1 Introduction
149(1)
5.2 The GRI standards
150(16)
5.3 The International IR Framework
166(7)
5.4 The A A1000 Account Ability principles
173(11)
5.5 Similarities and differences, and strengths and weaknesses of reporting frameworks
184(6)
6 Empirical analysis of the determinants of the environmental disclosures released by European listed companies
190(58)
6.1 Aim, research model, and hypotheses development
190(7)
6.2 Method
197(26)
6.2.1 Sample selection and data source
197(20)
6.2.2 Dependent, independent, moderating and control variables
217(1)
6.2.2.1 Dependent variable
217(1)
6.2.2.2 Independent variables
218(1)
6.2.2.3 Moderating variables
218(1)
6.2.2.4 Control variables
218(4)
6.2.3 Regression analysis
222(1)
6.3 Results
223(15)
6.3.1 Descriptive statistics
223(2)
6.3.2 Regression results
225(1)
6.3.2.1 Direct effects
225(11)
6.3.2.2 Interaction effects
236(2)
6.4 Discussion and concluding remarks
238(10)
Conclusions 248(5)
Index 253
Luigi Lepore is Full Professor of Business Administration at Parthenope University. He has been visiting researcher at IE Business School and Institute for Court Management. His research interests focus on corporate governance, accounting, and public management. He has participated in several conferences and has published numerous articles in international journals.

Sabrina Pisano is Associate Professor of Business Administration at Parthenope University. She has been visiting researcher at Stern School of Business of New York University. Her research interests focus on voluntary disclosure, corporate social responsibility, and corporate governance. She has participated in several conferences and published numerous articles in international journals.