Environmental Disclosure Practices and Financial Performance

Environmental Disclosure Practices and Financial Performance PDF Author: Khondkar Karim
Publisher: Bloomsbury Publishing USA
ISBN: 0313053588
Category : Business & Economics
Languages : en
Pages : 146

Get Book

Book Description
Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.

Environmental Disclosure Practices and Financial Performance

Environmental Disclosure Practices and Financial Performance PDF Author: Khondkar Karim
Publisher: Bloomsbury Publishing USA
ISBN: 0313053588
Category : Business & Economics
Languages : en
Pages : 146

Get Book

Book Description
Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.

Sustainability, Environmental Performance and Disclosures

Sustainability, Environmental Performance and Disclosures PDF Author: Marty Freedman
Publisher: Emerald Group Publishing
ISBN: 1849507643
Category : Business & Economics
Languages : en
Pages : 194

Get Book

Book Description
Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.

EPA Enforcement

EPA Enforcement PDF Author: United States. Environmental Protection Agency
Publisher:
ISBN:
Category : Environmental law
Languages : en
Pages : 418

Get Book

Book Description


Environment Management and Corporate Disclosures

Environment Management and Corporate Disclosures PDF Author: G. S. Batra
Publisher: Deep and Deep Publications
ISBN: 9788176299947
Category : Environmental management
Languages : en
Pages : 192

Get Book

Book Description
Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.

Social and Environmental Disclosure by Chinese Firms

Social and Environmental Disclosure by Chinese Firms PDF Author: Yingjun Lu
Publisher: Routledge
ISBN: 1317753526
Category : Business & Economics
Languages : en
Pages : 248

Get Book

Book Description
Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

Non-Financial Disclosure and Integrated Reporting

Non-Financial Disclosure and Integrated Reporting PDF Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679650
Category : Business & Economics
Languages : en
Pages : 240

Get Book

Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

The Link Between Company Environmental and Financial Performance

The Link Between Company Environmental and Financial Performance PDF Author: David Edwards
Publisher: Earthscan
ISBN: 1853835498
Category : Corporate profits
Languages : en
Pages : 90

Get Book

Book Description
The first detailed investigation into the effects of environmental performance - resource efficiency, regulatory compliance, new product and service opportunities - on corporate financial performance. The report demonstrates the quantitative links between environmental and financial performance for the UK's best and worst environmental performers across a range of business sectors. It shows that there is no financial penalty for being environmentally proactive, and confirms US findings that good environmental performance improves a company's financial performance. Essential reading for company management, investors and other stakeholders

Advances in Environmental Accounting and Management

Advances in Environmental Accounting and Management PDF Author: Martin Freedman
Publisher:
ISBN:
Category :
Languages : en
Pages :

Get Book

Book Description


Sustainability and company performance

Sustainability and company performance PDF Author: Lujie Chen
Publisher: Linköping University Electronic Press
ISBN: 9176859673
Category :
Languages : en
Pages : 67

Get Book

Book Description
This dissertation approaches the question of sustainability and its influence on company performance, with special focus on the manufacturing industry. In the contemporary production environment, manufacturing operations must take into account not only profit, but also environmental and social performance, in order to ensure the long-term development of the company. Companies have to decide whether they should allocate resources to environmental and social practices in order to improve their competitive advantage. Consequently, in decision-making processes concerning operations, it is important for companies to understand how to coordinate profit, people, and planet. The objective of this dissertation was to investigate the current situation regarding manufacturers’ sustainable initiatives, and to explore the relationship between these sustainable practices and companies’ performance, including financial performance, operational performance, innovation performance, environmental performance, and social performance. First of all, a structured literature review was conducted to identify sustainable factors considered to be important in the decision making of manufacturing operations. The findings were synthesized into a conceptual model, which was then adopted as the basis for designing the survey instrument used in this dissertation. Drawing on Global Reporting Initiative (GRI) reports, empirical research was performed to explore the relationship between environmental management practices and company performance. Interestingly, the findings showed that many environmental management practices had a strong positive impact on innovation performance. Sustainability disclosures and financial performance were further analyzed using extended data from the GRI reports. The results also showed that several sustainability performance indicators, such as product responsibility, human rights, and society, displayed a significant and positive correlation with return on equity in the sample companies. In order to further explore the research area and to verify these findings, a triangulation approach was adopted and new data were collected via a survey conducted among middle and large sample companies in the Swedish manufacturing industry. The results indicated that the sustainable improvement practices had a positive impact on company performance. Some environmental and social improvement practices had a direct and positive correlation with product and process innovation. Furthermore, findings suggested that better cooperation with suppliers on environmental work could help to strengthen the organizational green capabilities of the focal companies. When considering the company’s general approach to implementing sustainable practices, some interesting findings emerged. There were limited significant differences in sustainable practices when comparing different manufacturing sectors, and different countries and regions. However, the results showed that Swedish manufacturing companies often place higher priority on implementing economic and environmental sustainability practices than on social ones. This dissertation contributes to the literature on manufacturing sustainability. The study expands the understanding of how environmental, social, or economic perspectives as a triple bottom line can influence company performance and to a certain extent the supply chain. Identifying and understanding such relationships gives companies the opportunity to integrate sustainability into their manufacturing operations strategy in order to sustain their manufacturing operations over the long term.

Research Handbook of Finance and Sustainability

Research Handbook of Finance and Sustainability PDF Author: Sabri Boubaker
Publisher: Edward Elgar Publishing
ISBN: 1786432633
Category :
Languages : en
Pages : 680

Get Book

Book Description
The severe consequences of the global financial crisis 2008-2009 and numerous accounting frauds and financial scandals over the last fifteen years have let to calls for more ethical and responsible actions in all economic activities including consumption, investing, governance and regulation. Despite the fact that ethics in business and corporate social responsibility rules have been adopted in various countries, more efforts have to be devoted to motivate and empower more actors to integrate ethical behavior and rules in making business and managerial decisions. The Research Handbook of Finance and Sustainability will provide the readers but particularly investors, managers, and policymakers with comprehensive coverage of the issues at the crossroads of finance, ethics and sustainable development as well as proposed solutions, while focusing on three different levels: corporations, investment funds, and financial markets.