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Articles de revues sur le sujet « Environmental relevance »

Auteur : Grafiati

Publié le 2 juin 2025

Mis à jour le 31 juillet 2025

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1

Saleh Altarawneh, Mohammad. "The impact of environmental disclosure on value relevance: Moderating role of environmental performance." Environmental Economics 14, no. 2 (2023): 69–86. http://dx.doi.org/10.21511/ee.14(2).2023.06.

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Existing research lacks to adequately examine how environmental performance moderates the influence of environmental disclosure on value relevance. This study pursues to investigate the direct influence of environmental disclosures on value relevance, measured by the fair value of common equity. Moreover, it tests how environmental performance moderates the influence of environmental disclosures on value relevance.Data were gathered from the annual reports of Jordanian industrial firms listed on the Amman Stock Exchange from 2018 to 2021. The study employed the Ohlson model to assess the value

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Mirzayeva, Nodira. "RELEVANCE AND PEDAGOGICAL BASIS DEVELOPMENT OF ENVIRONMENTAL COMPETENCE IN STUDENTS." JOURNAL OF BIOLOGY AND ECOLOGY 4, no. 2 (2020): 31–34. http://dx.doi.org/10.26739/2181-0575-2020-4-5.

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Abila, Beatrice, and Jussi Kantola. "Waste management: relevance to environmental sustainability." International Journal of Environment and Waste Management 23, no. 4 (2019): 337. http://dx.doi.org/10.1504/ijewm.2019.099991.

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Kantola, Jussi, and Beatrice Abila. "Waste management: relevance to environmental sustainability." International Journal of Environment and Waste Management 23, no. 4 (2019): 337. http://dx.doi.org/10.1504/ijewm.2019.10020555.

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Hassel, Lars, Henrik Nilsson, and Siv Nyquist. "The value relevance of environmental performance." European Accounting Review 14, no. 1 (2005): 41–61. http://dx.doi.org/10.1080/0963818042000279722.

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Shrivastava, Meenal. "Environmental politics: Relevance for the South." South African Journal of International Affairs 8, no. 1 (2001): 107–14. http://dx.doi.org/10.1080/10220460109545345.

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Nelwan, Melinda Lydia. "The value relevance of environmental emissions." Journal of Economics, Business and Accountancy Ventura 19, no. 1 (2016): 93. http://dx.doi.org/10.14414/jebav.v19i1.534.

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This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies. The previous studies argued that the conjectured relations between accounting performance measures and environmental performance do not have a strong theoretical basis, and the modeling of relations between market per-formance measures and environmental performance do not adequately consider the relevance of accounting performance to market value. Therefore, this study examines whether publicly reported environm

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Painter, Scott, Eion M. Cameron, Rod Allan, and Jeremy Rouse. "Reconnaissance geochemistry and its environmental relevance." Journal of Geochemical Exploration 51, no. 3 (1994): 213–46. http://dx.doi.org/10.1016/0375-6742(94)90008-6.

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9

Misirov, Komoliddin. "THE RELEVANCE OF ENVIRONMENTAL AUDIT TODAY." Economics and Education 24, no. 3 (2023): 167–72. http://dx.doi.org/10.55439/eced/vol24_iss3/a25.

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This article discusses the experience of economically developed countries in ensuring sustainable socio-economic development of the countries of the world through environmental audit, reducing the anthropogenic impact on the environment, eliminating environmental problems and sustainable development of the country's economy.

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Nasiema Kamala, Peter. "Relevance of corporate environmental reports produced by listed South African companies." Environmental Economics 7, no. 1 (2016): 97–107. http://dx.doi.org/10.21511/ee.07(1).2016.12.

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The broad aim of this research is to assess the relevance of environmental reports produced by the Top 100 listed South African (T100LSA) companies. The study is motivated by a lack of research on the relevance of environmental reports in South Africa, given the dramatic increase in the number of companies producing these reports as well as the expansion of the volumes of the reports produced. A content analysis of environmental reports contained in the Integrated Annual Reports (IARs), sustainability reports and companies’ corporate websites is conducted using a control list. The findings of

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Srikanth, N. "National Water Policies and its relevance in Protecting the Environmental Rights." International Journal of Trend in Scientific Research and Development Volume-2, Issue-1 (2017): 985–90. http://dx.doi.org/10.31142/ijtsrd7152.

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Vorontsova, Anna, Oleksandra Rieznyk, Alla Treus, Zhanna Oleksich, and Nataliia Ovcharova. "Do environmental protection investments contribute to environmentally-oriented SDGS?" Environmental Economics 13, no. 1 (2022): 141–54. http://dx.doi.org/10.21511/ee.13(1).2022.12.

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The most vital problems of humanity mentioned in SDGs are the consequences of climate change and biodiversity loss and problems with access to water and forest resources. Although there is a deep understanding of the problems, there are reasons that do not allow finding swift solutions, and the increasing funding gap for the relevant SDGs is one of them. This study aims to establish the connection between environmental protection investments and the achievement of environmentally oriented sustainable development goals across 31 European countries (26 EU Member States, 3 EFTA Countries, and Ukr

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Juniarti, Imelda Margalo, Stephanie Moudy Santoso, and Yolanda Florenzcia. "The Value Relevance of Environmental Responsibility Performance." Indian Journal of Public Health Research & Development 10, no. 6 (2019): 1395. http://dx.doi.org/10.5958/0976-5506.2019.01493.1.

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14

Ferrari, Giuseppe. "The Relevance of Prudence to Environmental Ethics." European Journal for the Study of Thomas Aquinas 36, no. 1 (2017): 126–64. http://dx.doi.org/10.2478/ejsta-2017-0004.

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15

Fazzini, Marco, and Lorenzo Dal Maso. "The value relevance of “assured” environmental disclosure." Sustainability Accounting, Management and Policy Journal 7, no. 2 (2016): 225–45. http://dx.doi.org/10.1108/sampj-10-2014-0060.

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Purpose This paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the value relevance of voluntary environmental information disclosed by companies and the influence of environmental policies assurance. Design/methodology/approach The method used is the accounting-based valuation model used by Cormier and Magnan (2007), analogue to the one developed by Ohlson (1995), which considers market value of equity as a function of book value, accounting earnings and environmental indicators as provi

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16

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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17

Egan, Michael. "The Relevance of History to Environmental Justice." Environmental Justice 2, no. 2 (2009): 59–61. http://dx.doi.org/10.1089/env.2008.0537.

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18

Armstrong, D. W., G. L. Reid, M. L. Hilton, and C. D. Chang. "Relevance of enantiomeric separations in environmental science." Environmental Pollution 79, no. 1 (1993): 51–58. http://dx.doi.org/10.1016/0269-7491(93)90177-p.

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19

Rauch, S., and G. M. Morrison. "Environmental Relevance of the Platinum-Group Elements." Elements 4, no. 4 (2008): 259–63. http://dx.doi.org/10.2113/gselements.4.4.259.

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20

Koutsospyros, A., C. Christodoulatos, N. Panikov, O. Malcheva, P. Karakaya, and S. Nicolich. "Environmental Relevance of CL-20: Preliminary Findings." Water, Air, & Soil Pollution: Focus 4, no. 4/5 (2004): 459–70. http://dx.doi.org/10.1023/b:wafo.0000044818.76609.e9.

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21

Okonewa, Onyinyechukwu. "Value Relevance of Environmental Sustainability Information Disclosure." Asian Journal of Economics, Business and Accounting 23, no. 8 (2023): 1–11. http://dx.doi.org/10.9734/ajeba/2023/v23i8949.

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To empirically investigate the value relevance of environmental sustainability information disclosure of listed oil and gas firms in Nigeria, this study made use of Ohlson 1995 Valuation Model and a fifteen (15) year time period beginning from year 2006 to year 2020. Further, the study applied carbon emission information disclosure data as the non-financial information and hypothesized that carbon emission information disclosure is value irrelevant in Nigeria. In this study, ex-post facto and descriptive research design based on a panel data set secondarily sourced from annual financial report

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22

Boonyanate, Nuangnoi. "Environmental Ethics and The Relevance of Buddhism." Asian Review 6, no. 1 (1992): 27–48. http://dx.doi.org/10.58837/chula.arv.6.1.3.

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23

Blacconiere, Walter G., and W. Dana Northcut. "Environmental Information and Market Reactions to Environmental Legislation." Journal of Accounting, Auditing & Finance 12, no. 2 (1997): 149–78. http://dx.doi.org/10.1177/0148558x9701200203.

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Environmental issues have attracted national attention and are becoming a focus at many firms. This paper examines the relation between stock price reactions to the Superfund Amendments and Reauthorization Act (SARA) of 1986 and environmental information. We include alternative information sources in a test of the value relevance of environmental data. We find some evidence that chemical firms with more extensive environmental disclosures included in their 10-K reports had a less negative reaction to SARA, while firms with greater exposure to Superfund costs (based on EPA data) had a more nega

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24

Sarkar, Amit Kumar, Andrey Ethan Rubin, and Ines Zucker. "Engineered Polystyrene-Based Microplastics of High Environmental Relevance." Environmental Science & Technology 55, no. 15 (2021): 10491–501. http://dx.doi.org/10.1021/acs.est.1c02196.

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25

Zholobchuk, I. "Environmental Audit in Ukraine problem and relevance implementation." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 144 (2013): 60–63. http://dx.doi.org/10.17721/1728-2667.2013/144-3/19.

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26

McGee, Glenn. "The Relevance of Foucault to Whiteheadian Environmental Ethics." Environmental Ethics 16, no. 4 (1994): 419–24. http://dx.doi.org/10.5840/enviroethics19941647.

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27

Lovley, Derek R., and John D. Coates. "Novel forms of anaerobic respiration of environmental relevance." Current Opinion in Microbiology 3, no. 3 (2000): 252–56. http://dx.doi.org/10.1016/s1369-5274(00)00085-0.

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28

Grimmer, G., H. Brune, G. Dettbarn, et al. "Relevance of polycyclic aromatic hydrocarbons as environmental carcinogens." Fresenius' Journal of Analytical Chemistry 339, no. 10 (1991): 792–95. http://dx.doi.org/10.1007/bf00321747.

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29

Ridoutt, B. G., and J. Huang. "Environmental relevance--the key to understanding water footprints." Proceedings of the National Academy of Sciences 109, no. 22 (2012): E1424. http://dx.doi.org/10.1073/pnas.1203809109.

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30

Novokreschenova, Regina, and Olga Nikolaeva. "RELEVANCE OF ENVIRONMENTAL MONITORING OF MUNICIPAL WATER OBJECTS." Interexpo GEO-Siberia 4, no. 2 (2019): 112–17. http://dx.doi.org/10.33764/2618-981x-2019-4-2-112-117.

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The article substantiates the relevance of detailing the existing network of state monitoring of water objects by forming an additional observation network for water objects being in municipal ownership. A brief description of the existing observation network of surface water monitoring carried out by Roshydromet is given. The main documents regulating the order of surface water monitoring are listed. The insufficient coverage of water bodies in municipal ownership by the observation program was noted. The layout of surface water monitoring stations in the Novosibirsk Region, confirming this f

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31

Yarnal, Brent. "The policy relevance of global environmental change research." Global and Planetary Change 11, no. 4 (1996): 167–75. http://dx.doi.org/10.1016/0921-8181(95)00049-6.

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32

Barry, Conor P., and Frank J. Convery. "The policy relevance of environmental protection expenditure accounting." European Environment 12, no. 5 (2002): 291–301. http://dx.doi.org/10.1002/eet.300.

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33

Wehrmeyer, Walter, and Kim T. Parker. "Identification, analysis and relevance of environmental corporate cultures." Business Strategy and the Environment 4, no. 3 (1995): 145–53. http://dx.doi.org/10.1002/bse.3280040306.

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34

Dolce, Arianna, and Sara Della Torre. "Sex, Nutrition, and NAFLD: Relevance of Environmental Pollution." Nutrients 15, no. 10 (2023): 2335. http://dx.doi.org/10.3390/nu15102335.

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Non-alcoholic fatty liver disease (NAFLD) is the most common form of chronic liver disease and represents an increasing public health issue given the limited treatment options and its association with several other metabolic and inflammatory disorders. The epidemic, still growing prevalence of NAFLD worldwide cannot be merely explained by changes in diet and lifestyle that occurred in the last few decades, nor from their association with genetic and epigenetic risk factors. It is conceivable that environmental pollutants, which act as endocrine and metabolic disruptors, may contribute to the s

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35

Tso, Simon. "Environmental management systems and their relevance to dermatology." Clinical and Experimental Dermatology 48, no. 1 (2022): 1–4. http://dx.doi.org/10.1093/ced/llac041.

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Abstract The International Organization for Standardization ISO 14000 family of standards and the European Commission Eco-Management and Auditing Scheme are examples of voluntary environmental management systems (EMS). EMS provides a framework to facilitate organizations to incorporate environmental considerations into their governance and operations to improve the use of resources and waste management practices. Organizations with EMS accreditation reported operational efficiency improvements and cost savings. This review article describes EMS and discusses their relevance to the dermatology

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36

Binda, Gilberto, Gabriela Kalčíková, Ian John Allan, et al. "Microplastic aging processes: Environmental relevance and analytical implications." TrAC Trends in Analytical Chemistry 172 (March 2024): 117566. http://dx.doi.org/10.1016/j.trac.2024.117566.

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Iatridis, George Emmanuel. "Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance." Emerging Markets Review 14 (March 2013): 55–75. http://dx.doi.org/10.1016/j.ememar.2012.11.003.

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38

Svensson, N., L. Roth, M. Eklund, and A. Mårtensson. "Environmental relevance and use of energy indicators in environmental management and research." Journal of Cleaner Production 14, no. 2 (2006): 134–45. http://dx.doi.org/10.1016/j.jclepro.2005.01.004.

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39

Daniel Rodriguez Gutierrez, Luis. "The Relevance of Environmental Studies for the Development of Investment Projects in the Valley." International Journal of Science and Research (IJSR) 13, no. 2 (2024): 1005–8. http://dx.doi.org/10.21275/mr24209101959.

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40

Baboukardos, Diogenis. "The valuation relevance of environmental performance revisited: The moderating role of environmental provisions." British Accounting Review 50, no. 1 (2018): 32–47. http://dx.doi.org/10.1016/j.bar.2017.09.002.

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KOKAZHAYEVA, A. B., ZH T. BILYALOVA, and M. S. SLYAMOVA. "RELEVANCE OF SOLVING ENVIRONMENTAL PROBLEMS CONTENT IN MATH LESSONS." Bulletin of Academy of Pedagogical Scienses of Kazakhstan, no. 4 (2020): 84–90. http://dx.doi.org/10.51883/20704046_2020_4_84.

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42

Gupta, Gauri Shankar. "Environmental Degradation and Relevance of once of Ancient Wisdom." Delhi Business Review 20, no. 1 (2019): 23–43. http://dx.doi.org/10.51768/dbr.v20i1.201201912.

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43

Gimenez Boscov, Maria Eugenia, and Paulo Scarano Hemsi. "Some topics of current practical relevance in environmental geotechnics." Soils and Rocks 43, no. 3 (2020): 461–95. http://dx.doi.org/10.28927/sr.433461.

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44

Basrija, Andre, and Sofik Handoyo. "The Relevance of Public Governance to National Environmental Performance." Journal of Accounting Auditing and Business 2, no. 2 (2019): 1. http://dx.doi.org/10.24198/jaab.v2i2.22671.

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The study aims to examine the influence of public governance on national environmental performance. Public governance in this study consists of four attributes, namely government accountability, political stability, government effectiveness, and regulatory quality. This study was triggered by the phenomenon that countries with excellent economic performance, but they do not always have an excellent national environmental performance. The study involved 155 countries member of World Bank countries. This study adopted a Purposive Sampling technique. Path analysis was applied in this study becaus

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45

Stenmark, Mikael. "The Relevance of Environmental Ethical Theories for Policy Making." Environmental Ethics 24, no. 2 (2002): 135–48. http://dx.doi.org/10.5840/enviroethics200224227.

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46

Wagner, Moritz, and Iris Lewandowski. "Relevance of environmental impact categories for perennial biomass production." GCB Bioenergy 9, no. 1 (2016): 215–28. http://dx.doi.org/10.1111/gcbb.12372.

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47

Wegener, Matthew, and Réal Labelle. "Value Relevance of Environmental Provisions Pre- and Post-IFRS." Accounting Perspectives 16, no. 3 (2017): 139–68. http://dx.doi.org/10.1111/1911-3838.12143.

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48

Sarumpaet, Susi, Melinda Lydia Nelwan, and Dian Nirmala Dewi. "The value relevance of environmental performance: evidence from Indonesia." Social Responsibility Journal 13, no. 4 (2017): 817–27. http://dx.doi.org/10.1108/srj-01-2017-0003.

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Purpose This paper aims to extend previous developed market-based research on the value relevance of environmental performance by testing the relationship between share prices of Indonesian-listed corporations and their environmental performance ratings. Design/methodology/approach The sample consists of 60 listed firms which are rated by the Indonesia Ministry of Environment between 2002 and 2012, resulting in a sample of 246 observations. The Ohlson (1995) model was utilized and modified by including environmental ratings. Findings The research finds that superior environmental performance i

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49

Zurita, Laura. "Consensus conference method in environmental issues: relevance and strengths." Land Use Policy 23, no. 1 (2006): 18–25. http://dx.doi.org/10.1016/j.landusepol.2004.09.002.

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Newberry, Ruth C. "Environmental enrichment: Increasing the biological relevance of captive environments." Applied Animal Behaviour Science 44, no. 2-4 (1995): 229–43. http://dx.doi.org/10.1016/0168-1591(95)00616-z.

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