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Journal articles on the topic 'Environmental Disclosure (ED)'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

KISWANTO, KISWANTO, Ika Diah APRIYANI, Heri YANTO, Ain HAJAWIYAH, and Hadrian Geri DJAJADIKERTA. "Determinants of Environmental Disclosure in Indonesia." Journal of Environmental Management and Tourism 11, no. 3 (2020): 682. http://dx.doi.org/10.14505//jemt.v11.3(43).22.

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This study aims to identify the impacts of audit committees, audit committee meetings, and boards of commissioner meetings (BCM) on environmental performance and environmental disclosure (ED). The population of this study was 89 companies listed in LQ45 for the period 2011-2016. By using purposive sampling technique, this study identified 23 companies as samples. Path analysis based on the structural equation model was used. Environmental performance had a significant and positive effect on ED, audit committee meetings also determined ED and BCM, but have no effect on environmental performance

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Baalouch, Fatma, Salma Damak-Ayadi, Khaled Hussainey, and Issal Haj-Salem. "The consequences of environmental disclosure quality: Evidence from France." Corporate Governance and Sustainability Review 7, no. 3 (2023): 8–20. http://dx.doi.org/10.22495/cgsrv7i3p1.

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We examine the consequences of environmental disclosure (ED) quality. We test to see if ED quality affects the cost of equity capital (COEC), market valuation, and institutional investors. We focus on the French context as France is one of the pioneer countries in the mandatory adoption of ED. Our sample includes companies listed in the Société des Bourses Françaises (SBF) 120 index for the period 2009–2014. To measure ED quality, we use the qualitative attributes of information quality. The manual content analysis is then used to calculate the score of ED quality. We then link our ED measurem

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Aly, Doaa Abdel Rehim Mohamed, Arshad Hasan, Bolanle Obioru, and Franklin Nakpodia. "Corporate governance and environmental disclosure: a comparative analysis." Corporate Governance: The International Journal of Business in Society 24, no. 8 (2024): 210–36. http://dx.doi.org/10.1108/cg-01-2024-0063.

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Purpose This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts. Design/methodology/approach Using the dynamic panel regression framework of system generalised method of moment (GMM), this study analyses a sample comprising 121 FTSE and 200 S&P firms from 2010 to 2020. Findings The findings emphasise the dynamic nature of ED practices among UK and US firms, demonstrating their propensity to swiftly adjust to desired levels whenever d

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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p

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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p

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Habbash, Murya. "Corporate governance, ownership, company structure and environmental disclosure: Evidence from Saudi Arabia." Journal of Governance and Regulation 4, no. 4 (2015): 460–70. http://dx.doi.org/10.22495/jgr_v4_i4_c4_p3.

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This study examines the Environmental Disclosure (ED) practices in Saudi Arabia and the potential relationship with Corporate Governance (CG) , ownership and company structure, following the application of the Saudi 2006 CG code in 2007. The study deepens the understanding of ED and its main determinants in one of the largest economies in the Middle East. A self-constructed ED checklist, based on ISO 26000, is used. We employ regression and content analyses to examine a sample of 267 annual reports covering the period 2007-2011. The analysis finds that the average ED has improved following the

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Lu, Lucy Wenxiang, and Martin Edward Taylor. "A study of the relationships among environmental performance, environmental disclosure, and financial performance." Asian Review of Accounting 26, no. 1 (2018): 107–30. http://dx.doi.org/10.1108/ara-01-2016-0010.

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Purpose The purpose of this paper is to study the relationships among environmental performance (EP), environmental disclosure (ED), and financial performance (FP) (three corporate constructs) using data from Newsweek’s green rankings. Design/methodology/approach Previous studies document mixed results about the relations among the three constructs. A firm’s overall management strategy may affect the three constructs simultaneously; therefore, the interrelationships among EP, ED, and FP were jointly examined. A simultaneous equations approach was used to test the hypothesis. Findings The three

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Xu, Bikun, and Noriza Mohd Jamal. "Can Environmental Disclosure and Green Innovation Alleviate Financing Constraints? Evidence from China." Journal of Contemporary Management Studies 1, no. 1 (2025): 24–33. https://doi.org/10.11113/jcms.v1.n1.28.

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This study investigates the impact of environmental disclosure (ED) and green innovation (GI) on financing constraints (FC) among heavily polluting listed companies in China, using a panel dataset of 7,359 firm-year observations from 2012 to 2023. The findings reveal that ED significantly alleviates FC by reducing information asymmetry and enhancing investor confidence. Importantly, GI also acts as a moderator, strengthening the negative relationship between ED and FC. This suggests that GI not only enhances a firm's environmental responsibility but also amplifies the positive effects of ED on

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Mangulu Charan Dash. "Corporate Environmental Disclosure and Financial Indicators of Indian Oil Sector: an Empirical Analysis." Journal of Information Systems Engineering and Management 10, no. 31s (2025): 739–46. https://doi.org/10.52783/jisem.v10i31s.5129.

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Introduction Environmental disclosure is the process to disseminate the environmental related information in the company’s statutory report. In India the amount of disclosure has significantly increased over the years. Objectives The present paper examines the relationship of financial performance indicators i.e. return on assets (ROA), return on equity (ROE) and earning per share (EPS) with environmental disclosure (ED). The data are collected over the period of 5 years from 2019-20 to 2023-24 by using the annual report of top 5 Indian oil sector companies listed by Bombay Stock Exchange as p

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Cahyati, Ari Dewi, Tri Lestari, Windu Mulyasari, and Ina Idriana. "Environmental disclosure, governance score, and tax avoidance: Evidence from Indonesian energy sector companies." International Journal of Management and Sustainability 12, no. 4 (2023): 488–504. http://dx.doi.org/10.18488/11.v12i4.3525.

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The goal of the study was to determine how corporate governance (CG) influences tax avoidance, how environmental disclosure (ED) influences tax avoidance, and how CG functions as a moderator for the impact of ED on tax avoidance. Between 2018 and 2021, we conducted 184 observations on 46 energy-related enterprises. The sample technique employed was purposive sampling. We used moderated regression analysis (MRA) regression with the random effects model to verify the hypothesis. According to the research conclusions, ED had no discernible impact on tax avoidance, CG had no bearing on it, and CG

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Chouaibi, Salim, Matteo Rossi, Dario Siggia, and Jamel Chouaibi. "Exploring the Moderating Role of Social and Ethical Practices in the Relationship between Environmental Disclosure and Financial Performance: Evidence from ESG Companies." Sustainability 14, no. 1 (2021): 209. http://dx.doi.org/10.3390/su14010209.

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Environmental disclosure is the latest novelty in the corporate reporting field. In fact, it is a tool that can better represent the capacity of companies in creating financial performance over time. Therefore, this paper analyzes whether environmental disclosure (ED) practiced by firms listed on the ESG index affects their financial performance (FP) using the moderating effect of social and ethical practices. The analysis includes a linear regression using panel data from Thomson Reuters and Bloomberg databases. Panel data were collected from a sample of 523 companies listed on the North Amer

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Fatima, A. H., Norhayati Abdullah, and Maliah Sulaiman. "Environmental disclosure quality: examining the impact of the stock exchange of Malaysia’s listing requirements." Social Responsibility Journal 11, no. 4 (2015): 904–22. http://dx.doi.org/10.1108/srj-03-2014-0041.

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Purpose – The purpose of this study is to investigate the environmental disclosure (ED) quality of public-listed companies (PLCs) in environmentally sensitive industries (ESI) in Malaysia in 2005 and 2009 (two years before and two years after the mandatory corporate social responsibility (CSR) requirement of Bursa Malaysia (BM)). BM (The Stock Exchange of Malaysia) has made CSR, including ED in annual reports mandatory since 2007. This study compares environmental reporting (ER) before and after the 2007 mandatory reporting requirement to determine if this command and control mechanism has had

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Febi Saputra. "Exploring Environmental Performance and the Impact of Environmental Disclosure on Market Performance: A Literature Review." International Journal of Scientific Multidisciplinary Research 3, no. 2 (2024): 113–26. http://dx.doi.org/10.55927/ijsmr.v2i1.7377.

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This study explores the intricate relationship between a company's Environmental Performance (EP), Environmental Disclosure (ED), and Market Performance (MP). T To investigate these dynamics, the research employs a literature review methodology, focusing on publications in the Sinta database over the last five years. The inclusion criteria ensure relevance to the relationship between environmental performance, environmental disclosure, and market performance in the Indonesian mining sector. The study aims to deepen our understanding of these variables' interactions, providing valuable contribu

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Rosa, Fabricia Silva, Alessio Bartolacelli, and Rogério J. Lunkes. "Post-regulation effects on driving factors (no) environmental disclosures about greenhouse gas emissions in Italian companies." Journal of Financial Reporting and Accounting 20, no. 3/4 (2021): 712–33. http://dx.doi.org/10.1108/jfra-07-2020-0211.

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Purpose The purpose of this study is to analyze the simultaneous effect of the regulation (non-financial information (NFI)- 254/2016) and the factors driving in (no)environmental disclosure (ED) and the reduction of greenhouse gases (GHG) of Italian companies. Design/methodology/approach The study is supported by the theory of legitimacy. The level of ED regarding GHG was measured for 125 Italian companies in 2018, the companies were selected from Commissione Nazionale per le Società e la Borsa di Itália, because those included in the list of companies in the Dichiarazione Non Finanziaria all

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Erinda Aprilia, Noviana Ramadhani, Vika Triya Wahyuni, and Maria Yovita R. Pandin. "The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021." Jurnal Riset Akuntansi 1, no. 3 (2023): 117–34. http://dx.doi.org/10.54066/jura-itb.v1i3.399.

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The goal of this study was to determine whether environmental performance and environmental disclosure have an impact on the return on assets of the food and beverage industry. The three parameters we took into consideration for this study were return on assets (ROA), environmental performance (EP), and environmental disclosure (ED). The food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 make up the study's population. Five samples of businesses are chosen using the intentional sampling approach and certain criteria and attributes. Using the hypothesis t test and t

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Sholokwu, Boniface Monday (ACA-ICAEW), Florence O. (PhD) Iroanwusi, and Moses Chinedu (PhD) Nwairoegbu-Agbam. "Integrated Reporting and Financial Performance of Listed Manufacturing Firms in Nigeria." African Journal of Business and Economic Development 5, no. 3 (2025): 1–30. https://doi.org/10.5281/zenodo.15341593.

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<em>This study on integrated reporting and financial performance of listed manufacturing firms in Nigeria evaluated the impact of integrated reporting on the financial performance of manufacturing firms in Nigeria. The study looked at the effect of Social and Relationship Capital, Government Disclosure, Human Capital Disclosure and Environmental Disclosure on financial performance amongst Manufacturing Firms in Nigeria. Ex-post facto research design was adopted to conduct the study. The target population of this study constituted of fifty manufacturing firms listed on the Nigeria Exchange Grou

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Sakina, Dita Eka Nur, and Arif Darmawan. "PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR PERTAMBANGAN BATU BARA PERIODE 2019 "“ 2022." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 8, no. 2 (2024): 290–309. https://doi.org/10.30871/jama.v8i2.8034.

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Penelitian ini bertujuan untuk melihat pengaruh pengungkapan sustainability report yaitu pada aspek lingkungan, sosial, tata kelola terhadap kinerja keuangan perusahaan pertambangan batu bara yang telah tercatat di BEI periode 2019-2022. Metodologi penelitian yang digunakan merupakan pendekatan kuantitatif, strategi pengumpulan data arsip, sumber data sekunder, teknik pengambilan data melalu basis data dengan teknik pengambilan sampel secara purposive sampling sehingga terpilih 9 sampel perusahaan dengan periode penelitian 2019-2022. Jumlah data observasi penelitian yang digunakan sebanyak 36

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Nobile, M. "Emotional Dysregulation: Epidemiology and Genetic Features from Childhood towards Adulthood." European Psychiatry 65, S1 (2022): S39. http://dx.doi.org/10.1192/j.eurpsy.2022.135.

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Emotional dysregulation (ED) is a dimensional, transdiagnostic domain that is associated with multiple categorical psychiatric diagnoses from childhood to adulthood, representing a risk for increased problems in affect, behavior, and cognition [1]. Traditionally, the nature of ED trait has been studied with top down approaches: quantitative evaluation of ED is possible through “Dysregulation Profile” scoring, which is measured through composite scales of the “Achenbach System of Empirically Based Assessment” (ASEBA) [2] questionnaires. Dysregulation profile is characterized by severe anxiety a

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Arshad Javed, Younas Iqbal Qazi, Mezhar Hussain, and Ehsan Ullah. "Raising Green Finance Allocation Through Robust Governance: Evidence from Pakistani Corporations." Administrative and Management Sciences Journal 3, no. 1 (2024): 25–36. http://dx.doi.org/10.59365/amsj.3(1).2024.106.

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This study investigates the relationship between Corporate Governance (CG) and the distribution of green funding among Pakistani businesses. The study uses multiple regression analysis, correlation analysis, and descriptive statistics to evaluate the effects of Firm Size (FS), Profitability (PROF), Environmental Disclosure (ED), Board Independence (BI), Corporate Governance Scores (CGS), and Board Size (BS) on green financing using data from 100 firms trading in the PSX by using convenience sampling of non-probability sampling techniques. The results show that the distribution of green funding

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Vola, Paola, Lorenzo Gelmini, and Lucrezia Songini. "What does the Business Model tell us about Natural Capital? Insights from African Integrated Reports." MANAGEMENT CONTROL, no. 1 (March 2021): 75–96. http://dx.doi.org/10.3280/maco2021-001-s1005.

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The economics of ecosystems and biodiversity (TEEB, 2010) has emphasized the importance of business sectors involved in ecology, biodiversity, and the environ-ment's entire conservation and protection process. Corporate sustainability raises the question of how environmental and social management can be better integrat-ed into economic business goals. The latter is important in order to trace the actual impact of firms' actions on the environment by means of disclosure reports and in order to identify and promote business organizations' virtuous behaviour. We investigate the type of informatio

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Bandeira Pinheiro, Alan, José Carlos Lázaro da Silva Filho, and Márcia Zabdiele Moreira. "Institutional drivers for corporate social responsibility in the utilities sector." Revista de Gestão 28, no. 3 (2021): 186–204. http://dx.doi.org/10.1108/rege-08-2019-0088.

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PurposeThe purpose of this study is to examine the influence of characteristics of the institutional environment on the disclosure of corporate social responsibility (CSR).Design/methodology/approachThis is a quantitative and descriptive research. The dependent variables used were environmental dimension (ED) and social dimension (SD) that together compose the corporate social performance (CSP). The independent variables that will be used are the characteristics of the institutional environments of Brazil and the UK. Thus, for this end, variables of the national business system of both countri

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Tandon, P., V. Huang, D. Feig, et al. "A214 WOMEN WITH INFLAMMATORY BOWEL DISEASE HAVE INCREASED HEALTH-CARE UTILIZATION DURING PREGNANCY AND POSTPARTUM COMPARED TO THOSE WITHOUT INFLAMMATORY BOWEL DISEASE: A POPULATION-BASED COHORT STUDY." Journal of the Canadian Association of Gastroenterology 6, Supplement_1 (2023): 51–52. http://dx.doi.org/10.1093/jcag/gwac036.214.

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Abstract Background Compared to those without inflammatory bowel disease (IBD), women with IBD may have increased health-care utilization during pregnancy and postpartum. This may lead to significant morbidity and decrease in quality of life. Characterizing this health-care use is important for health-policy purposes to determine methods to shift care to the ambulatory setting. Purpose We aimed to compare health-care utilization of women with and without IBD during preconception, pregnancy and postpartum. Method We accessed administrative databases and validated algorithms at the Institute of

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Roda, C., I. Stiell, C. Dube, et al. "A76 PHYSICIANS PERCEIVED VALUE OF COMPUTED TOMOGRAPHY SCANS FOR INFLAMMATORY BOWEL DISEASE PATIENTS IN THE EMERGENCY DEPARTMENT: A SURVEY OF CANADIAN PHYSICIANS." Journal of the Canadian Association of Gastroenterology 6, Supplement_1 (2023): 41–42. http://dx.doi.org/10.1093/jcag/gwac036.076.

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Abstract Background Despite concerns regarding the risks of ionizing radiation from computed tomography (CT) imaging, the rates of abdominal pelvic CT (APCT) utilization in the emergency department (ED) continues to increase for patients with inflammatory bowel disease (IBD). Purpose To determine the factors that drive decisions on when to perform APCT imaging in the ED for patients with IBD and to determine if differences exist between physician specialties. Method We performed a quantitative, web-based survey between November 2021 and August 2022. Structured questions for Crohn’s disease (CD

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Kuenzig, E., H. Singh, A. Bitton, et al. "A183 VARIATION IN HEALTH SERVICES UTILIZATION AND RISK OF SURGERY ACROSS CHILDREN WITH INFLAMMATORY BOWEL DISEASE: A MULTIPROVINCE COHORT STUDY." Journal of the Canadian Association of Gastroenterology 6, Supplement_1 (2023): 27–28. http://dx.doi.org/10.1093/jcag/gwac036.183.

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Abstract Background Marked variation in access to care and health services utilization is a marker of variation in quality of care. With the rising incidence of pediatric inflammatory bowel disease (IBD), we must understand variation in access to and outcomes of care to improve quality. Purpose Describe variation in care for pediatric IBD treated in 4 Canadian provinces. Method Incident cases of IBD diagnosed in children &lt;16y were identified from health administrative data in Alberta (AB), Manitoba, Nova Scotia, and Ontario (ON) using validated algorithms. Children were assigned to one

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Sandoria, Febby Wella, and Leonard Pangaribuan. "PENGARUH PENGALAMAN, BIAYA AUDITOR, PROFESIONALISME DAN INDEPENDENSI AUDITOR KANTOR AKUNTAN PUBLIK JAKARTA TERHADAP KEMAMPUAN MENGUNGKAPKAN FRAUD." Jurnal Akuntansi 9, no. 2 (2020): 93–111. http://dx.doi.org/10.46806/ja.v9i2.763.

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The ability to disclose fraud essential to researched due to problems in the field. In Indonesia, there have been some cases where the company experienced massive losses because the auditors were not able to reveal the fraud. The purpose of this study was to analyze the influence of experience, audit fee, professionalism, and independence of auditors against the ability to disclose fraud. Fraud is an irregularity or unlawful act for the benefit of personal / group interests, either directly or indirectly detrimental to another party. According to the Indonesian Institute of Accountants (IAI) f

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Reznichenko, V. A. "60 Years of Databases (part four)." PROBLEMS IN PROGRAMMING, no. 2 (June 2022): 57–95. http://dx.doi.org/10.15407/pp2022.02.057.

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The article provides an overview of research and development of databases since their appearance in the 60s of the last century to the present time. The following stages are distinguished: the emer- gence formation and rapid development, the era of relational databases, extended relational data- bases, post-relational databases and big data. At the stage of formation, the systems IDS, IMS, Total and Adabas are described. At the stage of rapid development, issues of ANSI/X3/SPARC database architecture, CODASYL proposals, concepts and languages of conceptual modeling are highlighted. At the stag

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Tkachenko, I. N., and L. A. Ramenskaya. "Research tools for studying modern trends in the implementation of ESG practices in Russian companies." MIR (Modernization. Innovation. Research) 15, no. 1 (2024): 148–65. http://dx.doi.org/10.18184/2079-4665.2024.15.1.148-165.

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Purpose: is to test the research tools for studying modern trends in the implementation of ESG practices and their effectiveness in Russian companies. Methods: this article examines the applicability of the research tools for analyzing the activities of organizations in the direction of the ESG agenda. We analyzed such tools as comparative analysis of fi nancing ESG projects, content analysis of report texts, regression analysis of the relationship between the ESG ratings and the fi nancial performance of the company. A comparative analysis of methods was carried out based on the results of ap

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Kuenzig, E., H. Singh, A. Bitton, et al. "A189 EMERGENCY DEPARTMENT UTILIZATION AND RISK OF INTESTINAL RESECTION IS LOWER AMONG CHILDREN DIAGNOSED WITH INFLAMMATORY BOWEL DISEASE BEFORE 10 YEARS OF AGE: A MULTIPROVINCE POPULATION-BASED COHORT STUDY." Journal of the Canadian Association of Gastroenterology 6, Supplement_1 (2023): 34–35. http://dx.doi.org/10.1093/jcag/gwac036.189.

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Abstract Background In Canada, the incidence of inflammatory bowel disease (IBD) is increasing faster among those &lt;10 years (y) of age than in any other age group. Understanding the health services burden of IBD in this population is important for health system planning. Purpose To compare healthcare utilization and risk of surgery among children diagnosed with IBD across age groups defined by the Paris Classification (A1a: &lt;10y; A1b: 10 to &lt;16y) across 5 Canadian provinces. Method Children diagnosed with IBD &lt;16 years of age were identified from health administrati

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Najah, Rifdah Safinatun, and Dita Andraeny. "Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?" Jurnal Ekonomi Syariah Teori dan Terapan 10, no. 3 (2023): 235–48. http://dx.doi.org/10.20473/vol10iss20233pp235-248.

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ABSTRACT This study aimed to investigate the impact of Sharia Supervisory Board (SSB) on Islamic Social Responsibility (ISR) by Islamic Commercial Banks in Indonesia. Secondary data were collected from the annual reports of 14 Islamic Commercial Banks in Indonesia from 2010 to 2020, resulting in 125 firm-year data. A panel data regression was applied to analyze the data. The analysis results show that SSB age, cross-membership, and meeting frequency have a positive effect on ISR, whereas size has a negative effect. However, this analysis results did not manage to support the effect of SSB qual

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Collier, Sarah, Katharine Benedict, Kathleen Fullerton, et al. "1887. Estimating the Burden of Waterborne Disease in the United States." Open Forum Infectious Diseases 6, Supplement_2 (2019): S53—S54. http://dx.doi.org/10.1093/ofid/ofz359.117.

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Abstract Background Treatment of drinking water is one of the greatest US public health achievements of the twentieth century and provides a safe, reliable water supply. However, waterborne disease and outbreaks continue to occur, and are associated with a variety of water sources and exposure routes. New estimates of the burden of waterborne disease in the United States will direct prevention activities and set public health goals. Methods We chose 17 waterborne diseases for which domestic waterborne transmission was plausible, substantial burden of illness or death was likely, and data were

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Lander, Jessica, Tanisha Jones, Gabrielle Lapping-Carr, Radhika Peddinti, and Wendy S. Darlington. "Decreased Temperature Associated with Increased ED Visits By Patients with Sickle Cell Disease." Blood 132, Supplement 1 (2018): 2385. http://dx.doi.org/10.1182/blood-2018-99-115517.

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Abstract Introduction: Sickle cell disease (SCD) is a genetic disorder diagnosed at birth, characterized by repeated acute complications leading to significant morbidity and mortality. Patients subjectively state extreme temperatures trigger sickle cell complications such as vaso-occlusive crisis (VOC) and acute chest syndrome (ACS), leading previous studies to examine the relationship between environmental factors and rates of acute SCD complications with mixed results. Dessap et al. found a correlation between SCD admissions and daily temperature change but not mean daily temperature, wherea

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Edralin, Divina, and Ronald Pastrana. "Sustainability Reporting of Leading Global Universities in Asia, Europe, and USA." Bedan Research Journal 4, no. 1 (2019): 24–45. http://dx.doi.org/10.58870/berj.v4i1.2.

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Sustainable development as a concept is a significant landmark in the environmental theory because it hypothesizes on how society itself should be organized, and not merely on why certain environmental safeguards should be embraced or how they can be best applied. Our study determined the sustainability reporting of selected leading global universities in Asia, Europe, and the USA. Using the descriptive and comparative research designs, fifteen higher educational institutions from leading global universities with business schools and institutional sustainability development programs were used

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Maurício Corrêa da Silva. "Editorial – Revista Ambiente Contábil – Volume 12 – Número 2 – Ano 2020 (Jul./Dez 2020)." REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 12, no. 2 (2020): i—vi. http://dx.doi.org/10.21680/2176-9036.2020v12n2id21596.

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Editorial – Revista Ambiente Contábil – Volume 12 – Número 2 – Ano 2020 (Jul./Dez 2020) A Revista Ambiente Contábil (Ambiente) apresenta na sua 24ª edição 15 (quinze) artigos que tratam de assuntos relevantes para a área contábil; 01 (um) caso de ensino; 01 (uma) resenha de livro, 01 (um) banco de dados brutos de pesquisa e 09 (nove) artigos no idioma inglês. Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Análise do disclosure das provisões e dos passivos contingentes: um estudo de caso das empresas aéreas listadas na B3 em relação aderência ao CPC 25 de Rena

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Khan, Hamda, Nariman Ammar, Jerlym S. Porter, et al. "Food Deserts Are Associated with Acute Care Utilization Among Preschool Children with Sickle Cell Disease." Blood 136, Supplement 1 (2020): 19. http://dx.doi.org/10.1182/blood-2020-138802.

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Introduction Individuals with sickle cell disease (SCD) experience recurrent acute vaso-occlusive events (VOE) beginning in infancy, that can be prevented with hydroxyurea therapy (Wang W. Lancet 2011), while chronic organ dysfunction becomes evident in adolescence and progresses with age. Nutritional insufficiencies and deficiencies occur in SCD (e.g., zinc, vitamin D and B6), and are associated with greater frequency of VOE (McCaskill M. Nutrients 2018, Martyres D. PBC 2016, Schall J. J Pediatr 2004). While infants and young children (age &lt;6) are particularly vulnerable to the effects

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Saulsberry, Anjelica C., Marita Partanen, Jerlym S. Porter, et al. "Neurocognitive Impairment Predicts Poor Transition Outcomes Among Patients with Sickle Cell Disease." Blood 134, Supplement_1 (2019): 519. http://dx.doi.org/10.1182/blood-2019-121617.

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Introduction: In the United States, most children with sickle cell disease (SCD) survive into adulthood and transfer from pediatric to adult-centered care. Cognitive deficits begin during childhood and are highly prevalent among individuals with SCD, potentially affecting their functional ability to establish adult care and navigate the new adult care environment. Lack of engagement in adult care can place youth with SCD at higher risk for care discontinuity and higher disease morbidity and mortality. The relationship between cognition and transition to adult care has not been examined. We hyp

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Lai, Kristina, and Peter A. Lane. "Social Vulnerability Is Associated with Emergency Department Dependency in Pediatric Sickle Cell Disease Patients." Blood 134, Supplement_1 (2019): 4680. http://dx.doi.org/10.1182/blood-2019-125351.

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Background: Sickle cell disease (SCD) is a complex genetic disorder characterized by significant, largely unpredictable heterogeneity in disease severity and healthcare utilization. The contribution of socioeconomic status (SES) and other environmental factors to this heterogeneity is poorly understood. In other disorders, SES is a major influence on healthcare quality and access, which can be affected by financial status, social stability, transportation, household overcrowding, and other variables. The multiplicative nature of these factors limits the ability to incorporate them in a single

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Yarovenko, Hanna, Agnieszka Lopatka, Tetyana Vasilyeva, and Imre Vida. "Socio-economic profiles of countries - cybercrime victims." Economics & Sociology 16, no. 2 (2023): 167–94. http://dx.doi.org/10.14254/2071-789x.2023/16-2/11.

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Adeyemo, K. A., Isiavwe, D., Adetula, D., Olamide, O., & Folashade, O. (2020). Mandatory adoption of the Central Bank of Nigeria’s cashless and e-payment policy: implications for bank customers. Banks and Bank Systems, 15(2), 243-253. https://doi.org/10.21511/bbs.15(2).2020.21 Barabashev, A., Makarov, I., & Zarochintcev, S. (2022). How to shape government policies on high-technology development using the indicative evaluation of risks? Administratie si Management Public, 38, 70-89. https://doi.org/10.24818/amp/2022.38-04 Bayram, M., & Akat, M. (2019). Market-Neutral Trading with Fu

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Ifada, Luluk Muhimatul, and Norman Mohd Saleh. "Environmental performance and environmental disclosure relationship: the moderating effects of environmental cost disclosure in emerging Asian countries." Management of Environmental Quality: An International Journal, June 30, 2022. http://dx.doi.org/10.1108/meq-09-2021-0233.

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PurposeThis paper aims to analyze the effect of environmental performance (EP) on environmental disclosure (ED) and determine whether environmental costs (ECs) moderate this relationship. This paper extends legitimacy theory that focuses on the commonly assumed interaction between companies and community, with the effect of quantitative information that can summarize a large amount of narrative disclosure and its effect on narrative ED.Design/methodology/approachThis paper uses regression analysis on 492 unbalanced panel data of emerging Asian countries' publicly listed companies between 2006

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Buallay, Amina, and Layla Alhalwachi. "Board gender diversity and environmental disclosure: evidence from the banking sector." Journal of Chinese Economic and Foreign Trade Studies, July 12, 2022. http://dx.doi.org/10.1108/jcefts-08-2021-0046.

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Purpose This study aims to examine the relationship between board gender diversity and environmental disclosure (ED) in the banking sector. Design/methodology/approach Data pooled from Bloomberg database on 2,116 banks from the period of 2007 to 2016 ends up with 7,951 observations. Panel regression model that include random effects was used to test study hypothesis. Findings The findings showed that when female board members were between 21% and 50%, it had a significant positive effect on the ED disclosure. Furthermore, the results showed that bank located in non-OPEC countries have better g

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Arora, Akshita, and Khaoula Aliani. "Nexus between corporate environmental disclosures and gender diversity: Interaction effects of board independence." Business Strategy and the Environment, August 21, 2023. http://dx.doi.org/10.1002/bse.3532.

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AbstractThis study examines the impact of gender diversity (GD) in the board of directors on corporate environmental disclosures (ED). It develops an integrative theoretical framework to explore diverse facets of the nexus of GD and ED. Using Indian‐listed firms for a sample period of 2015 to 2021, panel models have been used to validate the theoretical assumptions of the study. The empirical results reveal that women directors improve ED. Moreover, the role of women in driving environmental disclosure becomes evident only after achieving a critical mass of three directors. Our research contri

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Das, Sumon Kumar, Diljahan Akter, and Tanvir Hossain. "The Impact of Corporate Governance Mechanisms on Environmental Disclosure Practices: Evidence from Manufacturing Industry in Bangladesh." Indonesian Journal of Sustainability Accounting and Management 5, no. 2 (2021). http://dx.doi.org/10.28992/ijsam.v5i2.339.

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The current study identifies the impact of corporate governance mechanisms on environmental disclosure (ED) in Bangladesh. A total of 359 firm-year observations extracted from the annual reports of 86 listed manufacturing companies listed on the Dhaka Stock Exchange for the period from 2015 to 2019 were examined. Multiple linear regression analysis was performed to identify the driving forces of ED practices. This study found that foreign stockholdings, board size, and audit committee size significantly positively correlate with ED. However, surprisingly, more representation of independent dir

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Crapa, Giuseppe, Paolo Roma, and Manfredi Bruccoleri. "The influence of NGO‐corporate relationship on environmental disclosure: Evidence from the fashion industry." Corporate Social Responsibility and Environmental Management, November 24, 2024. http://dx.doi.org/10.1002/csr.3056.

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AbstractMost NGO‐corporate relationships have been founded on conflict. However, this pattern has started to change with the emergence of more collaborative (dialog‐based) approaches. Academic inquiry into how NGOs influence corporate policies related to sustainable development is a novel field of investigation. This article aims to identify the potential role of conflictual versus collaborative relationships between NGOs and companies in influencing the quality of the environmental disclosure (ED). We also investigate how NGOs may unintentionally lead companies to adopt greenwashing practices

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"Environmental Disclosure and Financial Performance of Listed Non-Financial Companies in Nigeria." European Journal of Accounting, Auditing and Finance Research 10, no. 2 (2022): 31–51. http://dx.doi.org/10.37745/ejaafr.13/vol10no1pp.31-51.

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This study examines the influence of environmental disclosure (ED) on financial performance of listed non-financial companies in Nigeria from 2013-2020. A sample of seventy-six (76) companies listed as non-financial was drawn from the population of one hundred and thirteen (113) companies. Audited annual reports and accounts were used for data extraction. The analysis was done using descriptive statistics and multiple regressions. Explanatory research designed was adopted in the study to find out the influence of ED on financial performance. Variables used include the ED measured using ordinal

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Herman, Lisa Amelia, and Srimadona Saleh. "Model Hubungan Karakteristik Perusahaan dan Pengungkapan Informasi Lingkungan Perusahaan." JURNAL PUNDI 1, no. 3 (2018). http://dx.doi.org/10.31575/jp.v1i3.58.

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The aims of this study was to determine the effect of company size, profitability and leverage of the corporate Environmental Dislosure (ED). Company size measured by logaritma natural of total asset, profitability measured by return on assets (ROA/ratio of net income to total assets) and leverage measured by debt to equity ratio (DER/ratio of debt to total equity). Corporate environmental disclosure is measured using the environmental indicators from Global Reporting Initiatvive Guidline 4 (GRI G4) with total 34 indicators. This study populations is listed manufacturing companies in Indonesia

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Carlisle, Melissa, Melanie I. Millar, and Jacqueline Jarosz Wukich. "Shareholder primacy or stakeholder pluralism? Environmental shareholder proposals and board responses." Accounting, Auditing & Accountability Journal, September 26, 2023. http://dx.doi.org/10.1108/aaaj-07-2021-5377.

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PurposeThis study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.Design/methodology/approachUsing content analysis, the authors classify CSR motivations in all environmental shareholder proposals and board responses of Fortune 250 companies from 2013 to 2017 from do little (a shareholder primacy perspective) to do much (a stakeholder pluralism perspective). The authors calculate the motivational dissonance for each proposal-response pair (the Talk Gap) and use cluster analysis to ob

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Abdul Halim, Md, Reshma Pervin Lima, and Md Nazmul Islam. "Sustainability reporting and bank performance in a developing country." International Journal of Financial Engineering, February 16, 2024. http://dx.doi.org/10.1142/s242478632450004x.

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The purpose of this study is to test whether sustainability reporting leads to better performance and creates value for investors in developing markets. This study examined the 32 Bangladeshi banks. The generalized method of moments (GMM) is used to analyze this study. Ordinary least square (OLS) is used for robustness check in this study. The finding of this study shows that there is a significant corporate social responsibility (CSR) and a negative association between environmental, social, and corporate governance (ESG) scores and bank performance of Bangladeshi banks. The result of ESG ind

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Ryan, J., L. Angulo-Llanos, H. Yu, S. Punnen, and T. Masterson. "(055) HEAVY METAL EXPOSURE AND ERECTILE DYSFUNCTION: INSIGHTS FROM THE ALL OF US RESEARCH PROGRAM." Journal of Sexual Medicine 21, Supplement_7 (2024). https://doi.org/10.1093/jsxmed/qdae167.053.

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Abstract Introduction Erectile dysfunction (ED) has long been associated with cardiovascular disease, a sedentary lifestyle, smoking, obesity, and diabetes. However, the role of environmental factors in ED is still not fully understood. Current literature is unclear on the relationship between heavy metal exposure and ED, despite growing evidence that such exposure can lead to oxidative stress, thereby increasing the risk of various diseases. The All of Us (AoU) Research Program is a prospective clinico-genomic database that focuses on individuals from underrepresented populations. Objective W

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Arora, Akshita, and Ranjit Tiwari. "Towards environmental disclosures: The role of intellectual capital." Corporate Social Responsibility and Environmental Management, October 23, 2024. http://dx.doi.org/10.1002/csr.3009.

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AbstractThe aim of our study is to investigate the impact of intellectual capital (IC) and its components such as human capital, structural capital, and capital employed on the environmental disclosures (ED) of a company. The IC has been measured using value‐added intellectual coefficient (VAIC) and alternate value‐added intellectual coefficient (A_VAIC). The study employs method of moments quantile regression (MM‐QR) approach to examine the heterogeneous effects of ED within firms by extracting relevant data from ProwessIQ and Bloomberg databases. The findings of the study indicate that the r

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Arora, Akshita, and Kuldeep Singh. "Do environmental disclosures act as a safety belt for mitigating financial distress? Investigating moderating roles of corporate and national governance." Managerial Finance, February 10, 2025. https://doi.org/10.1108/mf-08-2024-0569.

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PurposeThe objectives of the study are threefold. The primary objective is to examine the impact of environmental disclosures (ED) on financial distress (FD) situation of the companies. The second objective is to investigate the impact of internal (corporate governance score) and external governance (national governance index) structure on FD. And third is to examine the ED–FD nexus with the interaction of both governance structures.Design/methodology/approachUsing eight years of panel data for the 254 non-financial companies, and applying two-way fixed effects models, we arrive at our statist

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Storrie, Alice, Ryan M. Hum, James Lilleker, and Pauline Ho. "E015 A case of ocular myasthenia gravis seen by rheumatology as suspected mononeuritis multiplex in an adult male shortly after Pfizer-BioNTech SARS-CoV-2 vaccination." Rheumatology 62, Supplement_2 (2023). http://dx.doi.org/10.1093/rheumatology/kead104.264.

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Abstract Background/Aims Myasthenia gravis (MG) is an antibody-mediated autoimmune disease targeting proteins at the postsynaptic membrane of the neuromuscular junction. MG is thought to occur in genetically susceptible individuals following an environmental trigger. SARS-CoV-2 infection has been associated with new-onset autoimmune disease, new-onset MG, and exacerbations of pre-existing MG, with molecular mimicry between SARS-CoV-2 epitopes and autoantigen-induced autoreactivity thought to be part of the underlying mechanism. We report a case of new-onset ocular MG following first dose Pfize

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