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Non-disclosure of developmental neurotoxicity studies obstructs the safety assessment of pesticides in the European Union
BackgroundIn the European Union (EU), the safety assessment of plant protection products relies to a large extent on toxicity studies commissioned by...
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Research on the impact of green mergers and acquisitions of heavily polluting enterprises on the quality of environmental information disclosure: empirical evidence from listed companies in China
Green mergers and acquisitions are an important means for heavily polluting enterprises to achieve green transformation. Previous studies have...
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Corporate social responsibility and debt financing cost: evidence from China
Compared with financial information, whether corporate social responsibility disclosure has impacts on debt financing cost has obviously become a...
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Environmental responsibility information disclosure, cooperative resources, and enterprise market competitiveness
Environmental responsibility information disclosure is an important means for high-polluting enterprises to win the recognition and support of...
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Impact of environmental information disclosure on green finance development: empirical evidence from China
Information asymmetry is a prominent problem in the advancement of green finance, and because of the difficulty of capturing “information”, research...
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Nexus of the CSR disclosures and corporate financial performance: evidence from Asian countries climate policy uncertainty
Financial performance is a critical aspect of a company’s overall health and sustainability. It directly influences investor decisions, stock market...
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Does environmental information disclosure tone affect corporate green innovation in China? Based on the institutional perspective
As a vital channel for enterprises to convey corporate environmental responsibility, the information validity and textual features of environmental...
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Fostering innovation sustainability with the impact of incremental environmental information disclosure under green credit constraints
Businesses are increasingly concerned about sustainability nowadays. There is still little evidence in the literature currently about the role of...
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The impact of corporate environmental disclosure quality on financing constraints: the moderating role of internal control
It is still controversial whether environmental information disclosure (EID) can alleviate firms’ financing constraints. Existing studies have not...
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Corporate carbon disclosure, financing structure, and total factor productivity: evidence from Chinese heavy polluting enterprises
Low-carbon economy has become the current global economic development trend, and corporate carbon disclosure has attracted more and more attention...
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Study on the impact of informal environmental regulation on substantive green innovation in China: evidence from PITI disclosure
Informal environmental regulation plays an important role in green innovation, which is of great significance to realize the win-win situation...
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The cooperative ESG disclosure index: an empirical approach
Growing concern about Environmental, Social, and Governance (ESG) performance is pushing businesses, including social economy enterprises such as...
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Accentuating the moderating influence of green innovation, environmental disclosure, environmental performance, and innovation output between vigorous board and Romanian manufacturing firms’ performance
The objective of the study is to elucidate the impact of a vigorous board on the performance of firms. The contributive concept of vigorous board has...
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How does stock market react to environmental penalty announcements?
Environmental penalty announcement (EPA) has received increasing attention for its potential to convey valuable information and affect capital market...
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The evolution of non-financial report quality and visual content: information asymmetry and strategic signalling: a cross-cultural perspective
The increasing stakeholders’ scrutiny requires firms to communicate their non-financial performance to signal their commitment to sustainability....
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The impact of carbon information disclosure quality on the financial performance based on UNC combination weight and FA: evidence from public companies in China’s electric power industry
As a significant carbon emitter, China has set a target in 2020 of “carbon peaking and carbon neutrality.” This target presents stricter criteria for...
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Facilitating or inhibiting? The impact of environmental information disclosure on enterprise investment value
Environmental protection, which is beneficial for the present and the future, has become a global consensus, and environmental information disclosure...
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The influence of the beliefs of Italian and Spanish managers in their engagement in sustainability reporting
The EU legislature, through the approval of the Non-financial Information Directive, has made a decisive step towards a mandatory regime for...
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The impact of ownership structure and environmental supervision on the environmental accounting information disclosure quality of high-polluting enterprises in China
It is still controversial whether environmental supervision, as a compulsory means of environmental protection, can improve the environmental...
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Sustainability Accounting and Integrated Reporting as Drivers for Comprehensive SMEs Disclosure and Growth
Accounting is a discipline that includes several techniques through which companies account for and disclose their business operations. Each...