The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
Factors Influencing Corporate Environmental Disclosure
Abstract
In this paper, we have studied the factors that influence the environmental disclosures of Italian listed companies. We also aimed to verify the effects produced by the introduction of specific legislation (albeit of a voluntary nature) on environmental disclosures. The analysis has the advantage of including all of the informational documents produced by the company. The analysis shows an (excessively) low level of disclosure of environmental information by the companies examined. The econometric analysis then shows, contrary to our hypothesis and the results of previous analyses carried out in other countries, a negative and statistically significant relationship between environmental disclosures, the presences of minority shareholders and large auditors and the listing of the company, including in foreign markets. We lastly observed that the introduction of ad hoc legislation as purely voluntary only affects the contents of quantitative environmental disclosures, which are unsuitable for a highly industrialized developed country. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment
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Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
The role of environmental disclosures as tools of legitimacy: A research note
Cho, C. H., & Patten, D. M. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.009 · Cited by 2,069
Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits
Cormier, D., & Magnan, M. (1999) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x9901400403 · Cited by 533
Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512
Cited by
How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy
Clementino, E., & Perkins, R. (2021) · Journal of Business Ethics · doi:10.1007/s10551-020-04441-4 · Cited by 486
Helfaya, A., & Moussa, T. (2017) · Business Strategy and the Environment · doi:10.1002/bse.1960 · Cited by 465
Gerged, A. M. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2642 · Cited by 355
Mion, G., & Loza Adaui, C. R. (2019) · Sustainability · doi:10.3390/su11174612 · Cited by 180
True transparency or mere decoupling? The study of selective disclosure in sustainability reporting
Roszkowska-Menkes, M., Aluchna, M., & Kamiński, B. (2024) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2023.102700 · Cited by 125
Metadata
- Authors
- D'Amico, E., Coluccia, D., Fontana, S., & Solimene, S.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2014-12-11
- Volume
- 25
- Issue
- 3
- Pages
- 178-192
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W1810808185
- Cited by
- 168
- References
- 4
- FWCI
- 9.28
- Type
- journal article
- Language
- en
- Open access
- closed
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