Relevant bibliographies by topics / Environmental disclosure / Dissertations / Theses
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Dissertations / Theses on the topic 'Environmental disclosure'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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1

Voss, Barbara de Lima. "Environmental disclosure." Florianópolis, SC, 2012. http://repositorio.ufsc.br/xmlui/handle/123456789/96420.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico. Programa de Pós-Graduação em Contabilidade<br>Made available in DSpace on 2012-10-26T11:51:41Z (GMT). No. of bitstreams: 1 301000.pdf: 1309918 bytes, checksum: 2d8b43395800bb46bb0234f7ccc6c67b (MD5)<br>A presente pesquisa tem pergunta de pesquisa: como estão sendo evidenciadas as informações ambientais relativas aos resíduos sólidos das empresas brasileiras potencialmente poluidoras no ano de 2010? Para atingir o objetivo geral desta pesquisa foram estipulados os seguintes objetivos específicos: (i) propor
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Ahmad, Nassr Saleh Mohamed. "Corporate environmental disclosure in Libya : evidence and environmental determinism theory." Thesis, Edinburgh Napier University, 2004. http://researchrepository.napier.ac.uk/Output/2784.

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There is no doubt that in recent years Corporate Environmental Disclosure (CED) by corporations has received much attention among accounting academic researchers. However, reviewing previous studies has identified the following existing gaps which have given an impetus for this study and need to be bridged namely: (1) the need for a new approach of analysis namely, a three-dimensional analysis that includes the intra-country (external) factors, inter-organisational (internal) factors and content analysis; (2) the requirement for investigating other available means of CED such as internal repor
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3

Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that rese
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Jones, Kathryn Louise. "Corporate environmental disclosure : the medium and the message." Thesis, University of Sunderland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247310.

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Companies have been providing information on their interactions with the environment since the 1880s however there has been an upsurge in the amount of information they provide over the last three decades. This has been driven by a variety of legislative, internal, social drivers. These corporate environmental disclosures appear within three key channels and media: via the Internet, in their AnnuaVFinancial Report and in a stand alone Environmental Report. The USA was the fIrst country to introduce statutory requirements relating to the disclosure of environmental information in the AnnuaVFina
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Al-Shaer, Habiba. "The relationship between audit committees, corporate environmental disclosure, and environmental reputation : UK evidence." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/9466/.

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The thesis examines the determinants of the volume of environmental disclosures and their quality, with particular reference to the role of audit committees and the role of such disclosures in the creation and sustenance of firms’ environmental reputation. It also examines the impact of environmental reputation on enhancing firm financial performance. Using a resource-based view (RBV) and quality signalling approach, this study examines three questions: first, to what extent are the volume and quality of environmental disclosures determined by the resource base of the firm and the quality of i
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Elijido-Ten, Evangeline. "Extending the application of stakeholder theory to Malaysian corporate environmental disclosures." Swinburne Research Bank, 2006. http://hdl.handle.net/1959.3/38308.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006.<br>A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)
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7

García, Jorge. "Essays on asymmetric information and environmental regulation through disclosure /." Göteborg : Dept. of Economics, School of Business, Economics and Law, Göteborg University, 2007. http://hdl.handle.net/2077/4382.

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8

Badkook, Roaa. "Corporate social and environmental disclosure : evidence from Saudi Arabia." Thesis, Middlesex University, 2017. http://eprints.mdx.ac.uk/22664/.

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The aim of this study is to elevate the understanding of corporate social and environmental disclosure (CSED) by examining the nature and level of CSED by the listed companies in Saudi Arabia. It analyses CSED determinant’s which includes: firm characteristics and corporate governance aspects. Four theoretical perspectives, namely stakeholder, legitimacy, institutional, and Agency theory, used to assist in better understanding and analysing the findings on the CSED in Saudi Arabia. This study adopts a quantitative approach; the selected sample consists of 164 corporate reports of Saudi compani
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9

Aldrugi, A. M. "Environmental disclosure in the Libyan oil and gas sector." Thesis, Nottingham Trent University, 2013. http://irep.ntu.ac.uk/id/eprint/206/.

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Since 1990, interest in environmental disclosure (ED) has grown, and it is now seen as one of the most important types of social disclosure (Islam et al., 2005). This attention has not come out of the blue; as environmental costs rise year on year, it has become increasingly important to disclose these costs, as they can significantly impact upon the decisions made by the users of financial statements. This is especially important in light of the fierce competition between local and global companies. Concerned investors have therefore started to press for environmental information to be disclo
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Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model." Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

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Includes bibliographies and references.<br>Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa
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11

Salama, Aly Ibrahim. "The relationship between corporate environmental disclosure, environmental reputation, and firm financial performance : UK evidence." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.397582.

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12

Ince, Davut. "Corporate, social and environmental reporting (CSER) : an application of stakeholder theory." Thesis, University of Exeter, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284623.

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13

Ishwerf, Adel Imhmed. "Stakeholders' requirements and perceptions of corporate environmental disclosure in Libya." Thesis, University of Salford, 2012. http://usir.salford.ac.uk/26730/.

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This study emphasises on examining various stakeholder groups' perceptions and requirements and represents an attempt to fill a gap in the CED literature where the views of non-managerial and non-financial stakeholders are largely absent. The study explores the perceptions and requirements of a wide group of stakeholders in the context of a developing county, Libya. This study contributes to that limited stakeholders' perceptions and requirements based CED literature. To achieve the aim of this study, face-to-face semi-structured interviews were adopted as a main instrument to collecting data.
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14

Aburaya, Rania Kamal. "The relationship between corporate governance and environmental disclosure : UK evidence." Thesis, Durham University, 2012. http://etheses.dur.ac.uk/3456/.

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The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. The main objective of the current study is to empirically examine the relationship between corporate governance and each of the quantity and the quality of corporate environmental disclosures in the UK, while controlling for some corporate characteristics as well as an
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15

Ibrahim, Mohamed Hamida Ibrahim. "Corporate environmental disclosure : a case from the Libyan construction industry." Thesis, Liverpool John Moores University, 2011. http://researchonline.ljmu.ac.uk/4354/.

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In recent years, the international community has become ever more concerned with the effect of human activity on the environment which can be observed and regulated through international policy. An underlying premise suggests that the natural environment should serve the interests of the current generations without jeopardising those of future generations. As a result, the disclosure of environmental issues has become the topic of many studies, and there has been much debate over the disclosure of environmental information by companies. However, little research has been conducted in developing
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Elsakit, Omer M. "The Disclosure and Use of Social and Environmental Information by Libyan Banks." Thesis, Griffith University, 2015. http://hdl.handle.net/10072/366430.

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There is increasing interest in social and environmental issues throughout the world, especially in developed countries, where governments, organizations, and society well recognise the impact of business activities on the environment and society. Consequently, companies have potentially no alternative but to behave in a responsible manner, socially and environmentally, and to prove this by disclosing information about their related conduct. In this regard, banks play two important roles: first, as providers of social and environmental information in much the same manner as nonfinancial compan
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17

Boström, Daniel. "Environmental information : A study of environmental disclosure in financial analyst reports, annual reports, CSR reports and environmental risk profiles." Thesis, Umeå University, Umeå School of Business, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-24589.

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<p>The awareness of environmental issues has increased among the public the last decades. An environmental movement is occurring and companies are beginning to adapt themselves and their business activities to the changing view of environmental issues. Greater attention are turning to companies around the world due to the view that they have a responsibility concerning environmental and sustainability matters in their business operations. The development of environmental guidelines such as the Global Reporting Initiative and the presenting of separate Corporate Social Responsibility (CSR) repo
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18

Nossa, Valcemiro. "Disclosure ambiental: uma análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21122005-101506/.

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Análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional. Objetiva esta pesquisa investigar, com base nas práticas correntes de relatórios anuais e ambientais, como está o nível de disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose. Apresentam-se na revisão da literatura os principais aspectos relacionados à contabilidade e ao disclosure ambiental, as regulamentações e diretrizes sobre relatórios ambientais, bem como um sumário de várias pesquisas realizadas sobre disclosure e relatório ambiental. Sã
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19

Mojilis, Frederica. "Determinants of environmental disclosure in the oil palm industry in Malaysia." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/344.

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The study examines the determinants of environmental disclosure in the oil palm industry in Malaysia. It applies Ullmann’s (1985) three-dimensional stakeholder model to observe the association of stakeholder power, strategic posture and economic performance with environmental disclosure. Disclosure is shown to be low overall, with significant differences between oil palm and other companies. The study confirms the robustness of Ullmann’s model in predicting environmental disclosure and suggests a role for government in its regulation.
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20

Chong, Jennifer Lai Yee. "Board Diversity and Environmental Disclosure Practices of Malaysian Public Listed Companies." Thesis, Curtin University, 2018. http://hdl.handle.net/20.500.11937/75448.

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This thesis examines the influence of board diversity on the level of environmental disclosure of Malaysia listed companies from 2014 to 2016. Data is hand-collected from the published reports of companies from environmentally-sensitive industry sectors. Using stratified random sampling approach, 150 companies are selected for each period. Panel data analysis is employed. There is a statistically significant increase in environmental disclosure level. Younger and foreign directors are the negative predictors of the environmental disclosure.
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21

de, Aguiar Thereza R. S. "Corporate disclosure of greenhouse gas emissions : a UK study." Thesis, University of St Andrews, 2009. http://hdl.handle.net/10023/840.

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Two beliefs drove this dissertation to be centered on the analysis of the UK corporate disclosure (CD) related to global climate change (GCC). Firstly, GCC is the most significant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC, 2007). Secondly, CD could illustrate the values of organizations and possibilities for changing organizations’ responsibility regarding to GCC (Gray et al., 1996; Bebbington and Larrinaga-Gonzalez, 2008; Bebbington et al., 2009). This study utilizes content analysis as its principal method and seeks to achieve its goal by way of a two investigat
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22

Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Thesis, Williams, Shaun Leigh Mitchell (1998) Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region. PhD thesis, Murdoch University, 1998. https://researchrepository.murdoch.edu.au/id/eprint/407/.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market)
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23

Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Murdoch University, 1998. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070831.125328.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market)
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24

Cowan, Stacey Lynn, and s. cowan@cqu edu au. "Environmental reporting and the impacts of mandatory reporting requirements." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080110.085951.

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This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken. Taking into consideration
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25

Fonteles, Islane Vidal. "AssistÃncias governamentais e disclosure socioambiental." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14494.

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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior<br>O presente estudo objetivou investigar a relaÃÃo entre o disclosure socioambiental e a prÃtica de incentivos governamentais, pela perspectiva da Teoria da Legitimidade. Tal questÃo surge a partir do cenÃrio das empresas incentivadas por benefÃcios governamentais. Essas empresas criam uma imagem socialmente irresponsÃvel, por utilizarem recursos pÃblicos para satisfazer objetivos privados, perdendo sua legitimidade. Como forma de resgate de legitimidade, as empresas utilizam ferramentas capazes de mitigar o problema causado pelo rec
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26

Adam, Shalima. "Carbon disclosure and company performance : a portfolio performance approach." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/21194.

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Thesis (MBA)--Stellenbosch University, 2012.<br>The objective of this research study was to investigate whether socially responsible companies that disclose their carbon emission, referred to in this research report as ‘carbon disclosure leaders’, outperform their non-disclosing counterparts, referred to in this research report as ‘carbon disclosure laggards’. This research study attempted to substantiate the relationship between companies’ carbon disclosure practices and companies’ share price performance. An empirical analysis was conducted with a focus on South African-listed Johannesburg
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Zhao, Xi, and Meng Guo. "What is the impact of industrial environmental events on the quality of environmental disclosure in corporate annual reports? : A longitudinal study." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45311.

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Environmental accounting, as a newly developed cross-field subject, has been received increasing attentions in recent years. With public awareness of corporate social responsibility and sustainability, corporate environmental performance also has been aroused among social public, stakeholders, and internal management. Environmental disclosure, as an effective link between corporate management and social responsibility, is becoming a valuable research topic.   One unsolved problem of the environmental disclosure is the corporate behavior of listed companies in terms of environmental reporting i
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Sturm, Joseph P. "Analysis of cost estimation disclosure in environmental impact statements for surface transportation projects." Connect to this title online, 2007. http://etd.lib.clemson.edu/documents/1202501316/.

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Thesis (M.S.) -- Clemson University, 2007.<br>Title from first page of PDF file. Document formatted into pages; contains ix, 57 p. ; also includes graphics (chiefly col.). Contains 2 additional supplemental files.
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29

Hutomo, Y. B. "Voluntary environmental disclosure by Australian listed mineral mining companies : an application of stakeholder theory." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1162.

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The purpose of this study was to examine the extent of voluntary environmental disclosure in relation to firm-specific characteristics of listed mineral mining firms within the stakeholder theory framework developed by Ullmann (1985). Three indices, word index, unweighted index and weighted index, were applied to measure the extent of total environmental disclosure and categories of total disclosure, which were environmental policy and strategy, public recognition of environmental activities, prevention or repair of environmental damage and environmental liabilities. A sample of 104 mineral fi
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Abdul, Razeed Toby Abdul Jaleel. "Pre- and post-crisis analysis of US resource companies' voluntary environmental disclosure practices across multiple media platforms." Thesis, The University of Sydney, 2016. http://hdl.handle.net/2123/15636.

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Using a 12-year longitudinal study, the voluntary environmental disclosure (VED) behaviour in two groups of media (namely, standalone reports and the Internet) was surveyed in each of 2000 and 2007 by another investigation 3 years after a deemed financial crisis. For the purposes of analysis ‘crisis’ refers to two major financial downturns, the Dotcom crisis in early 2000, and the Global Financial crisis (GFC) beginning in mid-2007. US resource companies are not exempt from these financial downturns and provide the population from which a sample is drawn. There is a significant gap in the rel
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31

Semeen, Homaira. "An examination of Fairtrade impact disclosure practices." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/93019/1/Homaira_Semeen_Thesis.pdf.

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This study extends important insights into the motivation behind the Fairtrade impact disclosures the Fairtrade licensors, Fairtrade Labelling Organization International (FLO), and some of its major licensees. Reflecting on Bourdieu's institutional sociology and using thematic analysis method, this study reveals that Fairtrade impact disclosures are used to mediate the tension, challenges, and contradictions persist in the field. The findings provide important insights about the legitimizing strategy of the dominant Fairtrade organizations. Such insights are imperative for the regulatory bodie
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Liu, Han. "The relationship between corporate governance, environmental disclosure, and firm value in Chinese listed companies." Thesis, Durham University, 2015. http://etheses.dur.ac.uk/11246/.

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In the last three decades, the rapid economic growth of China has attracted increasing research on its corporate governance and disclosure practices. However, there is, in general, a lack of understanding from the outside world due to the specific knowledge needed of the unique situation of China. In addition, previous studies lack research on the relationship between corporate governance and environmental disclosure in developing countries. In this thesis, the roles of ownership structure and board composition on the extent of environmental disclosure in the annual reports are examined throug
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Lambino, Ria Adoracion Apostol. "The Adoption and Institutionalization of an Environmental Disclosure Program in the Philippines: A Policy Analysis." 京都大学 (Kyoto University), 2014. http://hdl.handle.net/2433/189379.

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34

Chan, Jen Jing. "A comparative study of voluntary social and environmental disclosure practices between Australian and Malaysian companies /." Diss., Title page, table of contents and abstract only, 2000. http://web4.library.adelaide.edu.au/theses/09EC/09ecc4564.pdf.

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35

Papoutsi, A. "An exploration of the disclosure of practices for environmental and social sustainability in sustainability reports." Thesis, City, University of London, 2018. http://openaccess.city.ac.uk/19260/.

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This dissertation explores the value of disclosure in sustainability reports. Sustainability reports are part of the information provided publicly by companies and may reveal information about the type of sustainability practices adopted by the company and extent of implementation. To this end, we explore (1) developed constructs using sustainability reporting, and (2) consistency with established sustainability performance measures. Till now, limited research has been conducted pertaining to the specific operational practices that companies are reporting on for the sake of developing a new me
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Rizk, Riham Ragab. "Corporate social and environmental disclosure practices : an international comparison of UK, Indian and Egyptian corporations." Thesis, Durham University, 2006. http://etheses.dur.ac.uk/1807/.

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Gerged, Ali M. "Corporate environmental disclosure in the Arab Middle Eastern and North African region : an institutional perspective." Thesis, University of Huddersfield, 2018. http://eprints.hud.ac.uk/id/eprint/34526/.

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Prompted by calls to examine social and environmental disclosure beyond developed countries and, in particular, by studies that have begun to investigate practices in the Middle East and North Africa (MENA) region, this study presents a comprehensive analysis of corporate environmental disclosure (CED) by firms in Arab MENA countries. Using a detailed research instrument consisting of 55 items in five categories, a multi-country content analysis of the annual reports of 180 industrial and service sector companies listed on nine of the region’s major stock markets was conducted for a five-year
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Wukich, Jacqueline Jarosz. "The Conflict Between Chief Executive Officer Power And Different Measures Of Environmental And Social Disclosure." Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1613539052030591.

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Ling, Qianhua. "Competitive strategy, voluntary environmental disclosure strategy, and voluntary environmental disclosure quality." 2007. http://digital.library.okstate.edu/etd/umi-okstate-2422.pdf.

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Saringat, Siti Masnah. "Corporate Environmental Disclosure in Malaysia." Thesis, 2019. https://vuir.vu.edu.au/40536/.

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The objective of this thesis is to theoretically and empirically investigate how the changing political and economic institutional environment in Malaysia influences the quantity (CEDQty) and quality (CEDQ) of corporate environmental disclosure in both annual and sustainability reports (ARs and SRs) of Malaysian publicly-listed companies in environmentally-sensitive industries (ESI). It also examines how the explanatory variables modify the relationship between the institutional environment factors and reporting practices. This thesis developed a research instrument (i.e., Corporate Environme
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Shih, Ya-Nan, and 史雅男. "The Relationship between Environmental Disclosure and Environmental Reputation." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/04358885078394782406.

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碩士<br>淡江大學<br>會計學系<br>92<br>Environmental accounting is important for social accountability reporting. The companies in advanced countries such as Denmark, Netherlands, America, Sweden, Norway, Australia, and New Zealand are strictly asked to disclose the information of environmental activities. In Taiwan, we lack a complete database of financial and non-financial information of firms’ environmental activities. Moreover, the studies of environment in accounting literature are often limited to use of questionnaires and case studies. This paper uses a content analysis approach to rate the score
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Chien, Hsiu-Fang, and 簡秀芳. "Environmental Environment, Voluntary Environmental Protection Information Disclosure and Operation Performance: Corporate Life Cycle." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/94999328630617602580.

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博士<br>逢甲大學<br>商學博士學位學程<br>104<br>With the global competition and rising of consumers’ awareness, the stakeholders have had more demands for the environmental protection information, and various pressures from external environment have caused that firms must disclose more information. Therefore, firms can improve their image by the voluntary disclosure of environmental protection information as the undertaking to perform the social responsibility. At the same time, firms are in different life cycles might have different strategies for the voluntary disclosure of environmental protection informa
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Chen, Ying-Ju, and 陳英如. "The Relationships among Stakeholders , Environmental Performance and Environmental Disclosure." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/95960302787169695477.

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碩士<br>淡江大學<br>會計學系碩士班<br>99<br>This study aims to investigate the relationships among stakeholder forces, environmental performance, and environmental disclosure. In making environmental management decisions, firms which take stakeholders into account can better satisfy stakeholders’ needs, strengthen environmental performance, and promote information transparency via disclosing more environmental information to stakeholders, so as to enhance the company’s social responsibility and competitiveness. This study uses the Taiwan Emission Data System (TEDS) provided by the Environmental Protection
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Chao, Pei-Chun, and 趙沛俊. "An Empirical Study of Firms'' Environmental Performance and Environmental Disclosure." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/79834534390704999832.

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碩士<br>東吳大學<br>會計學系<br>92<br>According to Taiwan’s 2000 yearly Green GDP, the environment quality degradation caused by manufacturing department is over 60 billion NT dollars, which accounts for 39% of total degradation. It reveals that the manufacturing department contributes the most pollution to Taiwan. Nevertheless, it is in doubt that whether the public have enough information to monitor firms’ environmental performance. In Taiwan, the annual reports and the financial reports seem to be a relatively reliable and regular source of environmental information. This study thus aims at testing,
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Sung, Yi-Yin, and 宋宜音. "The relationship among environmental disclosure, environmental performance, and economic performance." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/29344812753424690654.

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碩士<br>淡江大學<br>會計學系碩士在職專班<br>97<br>This study provides an integrated analysis of the interrelations among environmental disclosure, environmental performance and economic performance. Data from the Environmental Management System (EMS) of Environmental Protection Administration Executive Yuan (EPA) was utilized, specifically relating to the quantity of air pollution released. A measurement of environmental performance was calculated for listed Taiwanese companies as the quantity of air pollution released in log. We elaborate on a disclosure-scoring technique to listed companies whose annual rep
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46

Hong, Wan-Yu, and 洪婉瑜. "Environmental Disclosure Levels and Strategics in Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/14764311939861254929.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>99<br>Environmental related information is important for stakeholders and investors to access the value and future prospects of businesses and the costs of pollution control. This study applies a multi-theoretical framework to investigate the determinants of environment disclosure on 156 Taiwanese high polluting firms in 2009. Data is collected from various sources, including company annual reports, webpage and media database. Moreover, the environmental agencies in Taiwan allow firm discretionary report pollutant emission data. Content analysis allows us discomp
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Yang, Shiu-Ping, and 楊秀萍. "The Impact of Environmental Performance to Environmental Disclosure and Economic Performance." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/74467494866714799321.

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碩士<br>國立東華大學<br>企業管理學系<br>93<br>The economy in the future will change from the presently non-lasting 20th century capitalism to the 21st century economic form that lasts forever. The enterprises that want to compete internationally or survive forever should take notice of environment accounting and social responsibilities. Will whether the environmental performance is high or low affect the willingness that the enterprises show their environmental disclosure? And will whether the environmental performance is high or low affect the stakeholders’ perceptions to the enterprise? If the environment
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48

Yang, Mei-Ru, and 楊美如. "The Value Relevance of Environmental Information Disclosure of the Chemical Related IndustriesThe Value Relevance of Environmental Information Disclosure of the Chemical Related IndustriesThe Value Relevance of Environmental Information Disclosure of th." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/78802139627815608237.

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碩士<br>國立高雄應用科技大學<br>會計系<br>99<br>Along with the rise of environmental awareness, investors began to emphasize the related issues. This research aimed at chemical related industries, and studied their law-abiding states regarding the environmental disclosure demanded by the “Regulateions Governing the Preparation of Financial Reports by Securities Issuers”. Ohlson’s (1995) valuation model was utilized, and the value relevance of environmental disclosure was analyzed. The research period ranged from 2007 to 2009, and the empirical results were as follows: The law-abiding state of a chemical rel
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49

Huang, Hsin-Yi, and 黃馨誼. "Environmental Disclosure and Green Credit－Evidence from China." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/36705145568933319805.

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碩士<br>淡江大學<br>會計學系碩士在職專班<br>100<br>Purpose: This study intends to examine the relevance between the environmental disclosure of banks and green credit of clean energy industry and dirty industry. Design/methodology/approach:This study collects corporate social responsibility report and annual report of the banking industry in China of 2009 and 2010 and conducts the analysis by applying statistical inference method of independent sample t test. Findings: It is found in the proportion of the green credit to total debt that clean energy industry is higher than that of dirty industry, but has not
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50

Hsu, Chih-Hao, and 許志豪. "The Relationship Between Stakeholder and Environmental Information Disclosure." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/86062902656476031072.

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碩士<br>淡江大學<br>會計學系碩士班<br>95<br>This paper aims to investigate the relationship of environmental information disclosure and among stakeholders. 759 samples have been chosen from publicly listed companies. The empirical results reveal the variables of external stakeholders, including annual fines, the scale of a company, debts, and advertisement fees have significantly positive correlation with environmental information disclosure. It suggests that environmental information disclosure has been affected by external stakeholders - government, debtee, and customer. Companies are not only responsibl
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