Academic literature on the topic 'Environmental disclosure indicators'

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Journal articles on the topic "Environmental disclosure indicators"

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Saini, Neha, and Monica Singhania. "Performance relevance of environmental and social disclosures." Benchmarking: An International Journal 26, no. 6 (2019): 1845–73. http://dx.doi.org/10.1108/bij-04-2018-0114.

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PurposeThe purpose of this paper is to establish the relationship between environmental‒social disclosure scores and corporate financial performance. The authors tried to investigate the relevance of assurance practice (whether or not companies’ assessment policies are subject to individual assessment for the given period) and value relevance in foreign-owned firms.Design/methodology/approachThis research is based on accounting-based valuation model proposed by Berthelotet al.(2003), considering the market value of equity as the function of book value and other financial indicators including R
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Syrotenko, Nataliia, Nataliia Pravdiuk, Yulia Slobodyanik, Svitlana Holovatska, and Tetyana Skrypko. "Environmental disclosures in the management report: transparency, responsibility and communication." Independent Journal of Management & Production 12, no. 3 (2021): s187—s204. http://dx.doi.org/10.14807/ijmp.v12i3.1535.

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The study examines the features of environmental disclosures in the management reports of medium and large enterprises of Ukraine for 2018-2019, as well as non-financial reports of leading global companies, highlights the positive aspects and problematic issues in terms of information content, provides recommendations to improve approaches to environmental disclosures and enhancement the quality and public confidence in the reports. The methodological basis of the study is Ukrainian regulatory framework and recommendations of non-governmental world organizations on environmental disclosures, c
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Harisa Putri, Wika, Handoko Arwi Hasthoro, and Ghea Maudhia Putri. "Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies." Problems and Perspectives in Management 17, no. 4 (2020): 453–68. http://dx.doi.org/10.21511/ppm.17(4).2019.37.

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The establishment of a company cannot be separated from its environmental and social factors. Sustainability reports start from those applied to current companies because there are forms of corporate accountability to stakeholders and community considerations of the company to provide social responsibility. This study finds out and empirically proves that there are differences in each Global Reporting Initiative (GRI) G4 indicator in the company’s sustainability report in each industry classification. The authors investigate the dominant indicators in each industry classification based on sust
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Bednárová, Michaela, Roman Klimko, and Eva Rievajová. "From Environmental Reporting to Environmental Performance." Sustainability 11, no. 9 (2019): 2549. http://dx.doi.org/10.3390/su11092549.

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This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that
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Tadros, Hani, Michel Magnan, and Emilio Boulianne. "Is corporate disclosure of environmental performance indicators reliable or biased information? A look at the underlying drivers." Journal of Financial Reporting and Accounting 18, no. 4 (2020): 661–86. http://dx.doi.org/10.1108/jfra-02-2020-0027.

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Purpose This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or whether they are biased towards the reporting of positive information. Design/methodology/approach The study uses a panel data analysis to examine the association between firms’ EPIs disclosures and their environmental performances, and other economic and legitimacy factors. Findings The results show that firms’ disclosures are not associated with the level of environmental performance and that firms continue t
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Sari, Nuraini. "Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiatives (GRI):Studi Kasus Perusahaan Tambang Batubara Bukit Asam (Persero) Tbk dan Timah (Persero) Tbk." Binus Business Review 5, no. 2 (2014): 527. http://dx.doi.org/10.21512/bbr.v5i2.1013.

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This study aims to provide an overview of the disclosure of Corporate Social Responsibility (CSR) in the mining company's corporate sustainability report. It is also to analyze the disclosure of Corporate Social Responsibility (CSR) in corporate sustainability report with standard Global Reporting Initiatives (GRI) 3.1. Research was conducted in Batubara Bukit Asam (Persero) Tbk. and Timah (Persero) Tbk. on their corporatesustainability report for the year of 2012. The analysis was conducted on the presentation of economic performance indicator, environmental performance indicator, performance
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Macagnan, Clea Beatriz, and Rosane Maria Seibert. "Sustainability Indicators: Information Asymmetry Mitigators between Cooperative Organizations and Their Primary Stakeholders." Sustainability 13, no. 15 (2021): 8217. http://dx.doi.org/10.3390/su13158217.

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The research aims to identify indicators of representative information on sustainability from the cooperative organizations’ primary stakeholders’ perspective to mitigate information asymmetry. The study develops in seven stages: the primary stakeholders’ selection and training; the evidence survey; the triangulation between stakeholder responses, forming an indicators list; the indicators analysis by specialists; tests for indicators disclosure; and the indicators validation through the disclosure analysis. As a result, a list contains 61 sustainability indicators from the primary stakeholder
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Gallego-Álvarez, Isabel, and Ivo Alexandre Quina-Custodio. "Disclosure of corporate social responsibility information and explanatory factors." Online Information Review 40, no. 2 (2016): 218–38. http://dx.doi.org/10.1108/oir-04-2015-0116.

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Purpose – The purpose of this paper is to analyze the voluntary disclosure of corporate social responsibility (CSR) in companies of different countries. Design/methodology/approach – Based on a sample of 110 companies for the year 2014, a total of 79 indicators were analyzed, nine of which correspond to economic aspects of the company, 30 to environmental aspects and 40 to social aspects, according to the Global Reporting Initiative (GRI G3.1). Moreover, a dependence model was set up to see which variables may affect the disclosure of economic, social and environmental information, both separa
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Henry, Agbaje Wale, Oladeji Elijah Oladutire, and Aiyesan Olabode Olutola. "Anthropogenic Reporting and the Quality of Firms’ Disclosure: A Study of Nigeria Banking Sector." Journal of International Cooperation and Development 3, no. 1 (2020): 51. http://dx.doi.org/10.36941/jicd-2020-0005.

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The study assesses the impact of anthropogenic reporting on the quality of firms’ disclosure in the Nigerian banking sector. Environmental factors such as material used by firms, organic pollutants, and environmental protection expenditure and so on should influence the company report; banking sector inclusive. the specific objectives focused on effect of environmental, economic and social factors affect quality of corporate reporting in the Nigeria banking sector. in realizing the motive of the study, ex post facto research design was adopted for while secondary data were retrieved from the f
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Dobler, Michael, Kaouthar Lajili, and Daniel Zéghal. "Corporate environmental sustainability disclosures and environmental risk." Journal of Accounting & Organizational Change 11, no. 3 (2015): 301–32. http://dx.doi.org/10.1108/jaoc-10-2013-0081.

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Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance. Design/methodology/approach – Based on content analysis of corporate risk reporting, the paper develops measures of environmental risk to proxy for a firm’s exposure to public pressure in regard to environmental concerns that should be positively associated with the level of corporate environmental disclosures acco
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Dissertations / Theses on the topic "Environmental disclosure indicators"

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Pedron, Angela Patrícia Bovolini. "Estudo sobre o impacto da evidenciação de informações ambientais na rentabilidade e valor das empresas listadas na BM&FBOVESPA." Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3303.

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Submitted by Maicon Juliano Schmidt (maicons) on 2015-04-15T20:08:29Z No. of bitstreams: 1 Angela Patrícia Bovolini Pedron.pdf: 650305 bytes, checksum: dc268a9b96a9eb0822b79a60d29641a3 (MD5)<br>Made available in DSpace on 2015-04-15T20:08:29Z (GMT). No. of bitstreams: 1 Angela Patrícia Bovolini Pedron.pdf: 650305 bytes, checksum: dc268a9b96a9eb0822b79a60d29641a3 (MD5) Previous issue date: 2014-01-31<br>Nenhuma<br>O objetivo deste estudo foi analisar se existe relação entre o nível de evidenciação de informações ambientais e a rentabilidade e valor de empresas listadas na BM&FBovespa. O e
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Hayston, Glynn Ernest. "Towards a better understanding of factors influencing social, environmental and economic disclosures." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/29763.

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Corporate social and environmental disclosure, later redefined as sustainability disclosure in order to include the third pillar of sustainability (economic), has been the subject or significant research over the past four decades. A major branch of empirical research has specifically focussed on the determinants of disclosure; those factors which correspond with greater breadth and depth of disclosure. Research has traditionally been focussed on the developed world, specifically North America and Western Europe and either addressed social or environmental disclosure in isolation or various hy
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Paris, Patrícia Krauss Serrano. "Um estudo de percepções de ONGs ambientalistas capixabas acerca da relevância de indicadores ambientais da GRI (Global Reporting Initiative)." Universidade Federal do Espírito Santo, 2012. http://repositorio.ufes.br/handle/10/5614.

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Made available in DSpace on 2016-12-23T13:42:11Z (GMT). No. of bitstreams: 1 Patricia Krauss Serrano.pdf: 1564474 bytes, checksum: 60351ac85983d55077adee196bddc250 (MD5) Previous issue date: 2012-08-15<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>The Global Reporting Initiative (GRI) stands out worldwide in order to minimize perceived quality problems in Sustainability Reports. One of GRI s initiatives is the development of environmental indicators. In the context of growing concern about environmental impacts of human activity, and considering environmental disclosure
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BarrientosCastillo, Fabiola Maria, and 巴莉安. "Disclosure Sequence of GRI Environmental Indicators of Contractors." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/69w3v9.

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碩士<br>國立成功大學<br>土木工程學系<br>106<br>Sustainability and corporate social responsibility (CSR) reporting have become an increasingly high profile issue in many countries and companies in recent years. However, disclosure completeness in CSR reports is not assured because information is not disclosed adequately by companies. This study aims to find a disclosure sequence of Global Reporting Initiative (GRI) environmental indicators for contractors. The 34 indicators’ requirements and documentation sources were analyzed. The indicators were categorized into input-process-output stages, and three gener
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Zi-YangLi and 李梓暘. "Environmental Performance Indicator Disclosure in the Corporate Social Responsibility Reports of Construction Companies." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/02969928513588980298.

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Li-FanChen and 陳立凡. "Environment indicator disclosure context and relevance in CSR reports of construction companies." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/92810480267008563870.

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碩士<br>國立成功大學<br>土木工程學系碩博士班<br>100<br>The corporation social responsibility (CSR) reports can raise the transparency of corporate governance and let stakeholders know the impact of corporation to society, economy and environment. It is not common yet to release CSR reports for the construction industry in Taiwan. Analysing the indicators through the case CSR reports of international construction-related companies and establishing the disclosure sequence can be a start of disclosure indicators for the Taiwan construction industry. This research, based on the CSR reports of eight construction, de
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Book chapters on the topic "Environmental disclosure indicators"

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Helfaya, Akrum, and Amr Kotb. "Environmental Reporting Quality." In Practice, Progress, and Proficiency in Sustainability. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-5225-0440-5.ch027.

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The ultimate question of most business practitioners and policy makers now is how to reduce corporate negative environmental performance. One of the most effective ways is to help corporations to set the Key Performance Indicators (KPIs) of their sustainability performance and to report these KPIs to their stakeholders using corporate reporting cycle. To improve the environmental reporting quality, companies generally adopt and follow widely recognized reporting guidelines and third-party assurance standards, thus improving their environmental disclosure quality and trustworthiness in minds of their stakeholders. Over the last two decades a number of global initiatives (e.g. GRI, ISO, DEFRA, AA1000 APS, and ISAE 3000) have been developed for use in sustainability reporting. This chapter, therefore, aims to shed light on these credibility initiatives developed by governmental and non-governmental bodies to improve the quality of environmental reporting and to see the extent to which these credibility initiatives are different or similar.
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Noskova, Tatiana, and Tatiana Pavlova. "E-Learning Environment." In Handbook of Research on Estimation and Control Techniques in E-Learning Systems. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9489-7.ch036.

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This chapter discusses the problems of electronic educational resources quality in terms of modern professional competencies shaping in E-Learning Environment. The importance of these problems due to the fact that modern society requires specialists who are not only professionally trained, but also use the “long life learning” strategy in professional self-development. Therefore, electronic resources should provide not only learning conditions for required knowledge and skills, but also have potential for customized information learning strategies generation, for planning personal achievements, self-development and self-realization. There are different evaluation procedures for digital educational resources quality inclusive two main aspects: technical specifications and instructional design. It is proposed to take into account in the evaluation system additional aspect (scorecard), which characterizes the personalization of student's educational activities, organized on the basis of electronic resources interaction. This set includes indicators of electronic educational resources quality, reflecting their ability to promote personal significant results, measured from the perspective of motivation, implementation of personal cognitive (education) requirements, disclosure of creativity and self-actualization. Conventionally, this group can be called “personalization indicators”. Adaptation of such indicators group improves the quality of electronic educational resources by increasing the multiplicity and flexibility of their use in different educational contexts, taking into account the results of student's productive information activity and the diverse of their educational and informational needs and preferences.
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Dunn, Robert Andrew. "Identity Theories and Technology." In Handbook of Research on Technoself. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-2211-1.ch002.

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Modern identity has been shaped by technology, which has in turn shaped theories in understanding identity. How one communicates who they are to others is given limitless possibilities by the advent of the Internet and computer-mediated environments. Thus, identity theory today must take into account computer-mediated communication theory and research. Such research indicates four ways in which identity is affected by technology. First, researchers have discussed the differences between an individual’s true identity and the virtual identity he or she presents, via self-selected text and images, to an online world. Second, researchers have discussed how the Internet can provide both protective anonymity for those who seek it and cathartic disclosure for those who need it. Third, researchers have discussed ways in which users pursue both reflective virtual lives online and role-play with identities, often multiple identities. Fourth, researchers have conducted experiments that reflect the impact that virtual identity has on the practice of communication and the impact communication has on the presentation of the self.
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