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Corporate Environmental Disclosure Corporate Governance And Firm Characteristics
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Book Synopsis Corporate Environmental Disclosure, Corporate Governance and Firm Characteristics by : Santanu Kumar Ghosh
Download or read book Corporate Environmental Disclosure, Corporate Governance and Firm Characteristics written by Santanu Kumar Ghosh and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate environmentalism is an aspect of good corporate citizenship that revolves around the concept of sustainability. This study examines the determinants of corporate environmental responsibility and the economic benefits attached to it. The study focuses on the disclosure aspect of corporate environmentalism and how corporate governance practices of companies from polluting as well as non-polluting industries in India influence the voluntary environmental disclosure quality. The findings reveal significant impact of ownership concentration and public shareholding on voluntary environmental disclosures, but independent directors are found to have no impact on voluntary environmental disclosures in both polluting and non-polluting industries.
Book Synopsis Firm Characteristics and Corporate Environmental Disclosure Practices in India by : Mitali Sen
Download or read book Firm Characteristics and Corporate Environmental Disclosure Practices in India written by Mitali Sen and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing global concern towards corporate environmental disclosure has led to the voluntary reporting of environmental information by Indian companies as well. However, the nature and content of disclosure vary across industries and firms, and these variations can be attributed to various firm specific factors. The present study therefore aims at identifying the influence of firm-specific factors on environmental disclosure made by select Indian companies. The firm-specific characteristics identified for the study are firm size, profitability, leverage, effective tax rate and liquidity. Environmental disclosure is measured by developing an environmental disclosure index based on prior literature. The sample for the study comprises select companies chosen from ten environmentally sensitive industries, viz., distillery, sugar, fertilizer, pulp and paper, chlor alkali, pharmaceuticals, dyes and dye intermediates, pesticides, oil and refinery and petrochemicals. Consequently, a multiple regression analysis has been conducted to assess the relationship between the corporate characteristics and environmental disclosure. The findings of the study show that the influential variables for explaining firms' variation in environmental disclosure are effective tax rate, liquidity and leverage.
Book Synopsis Social and Environmental Disclosure by Chinese Firms by : Yingjun Lu
Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Effect of Firm's Characteristic and Corporate Governance to Sustainability Report Disclosure by : Lucia Lucia
Download or read book The Effect of Firm's Characteristic and Corporate Governance to Sustainability Report Disclosure written by Lucia Lucia and published by . This book was released on 2018 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this study was to analyze the effect of company's characteristic which are profitability (ROA), leverage (DER), liquidity (CR), company size (SIZE), and corporate governance proxied by board of directors and audit committee (KA) to disclosure of sustainability reports (SR). The study had 105 samples of manufacturing companies listed in Indonesia Stock Exchange and 262 manufacturing companies listed on Malaysia Exchange in year 2013-2015. Data analysis using regression logistic method with E-views version 9. Hypothesis testing results show that the partial results of hypothesis testing variable DER, CR, and Directors do not have significant effect on internet financial reporting, but ROA and SIZE have significant influence on sustainability report disclosure (SR) of manufacturing companies listed in IDX and Bursa Malaysia.
Book Synopsis Business Sustainability, Corporate Governance, and Organizational Ethics by : Zabihollah Rezaee
Download or read book Business Sustainability, Corporate Governance, and Organizational Ethics written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-11-12 with total page 997 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.
Book Synopsis The Relationship Between Corporate Governance and Environmental Disclosure by : Rania Kamal Aburaya
Download or read book The Relationship Between Corporate Governance and Environmental Disclosure written by Rania Kamal Aburaya and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 in-depth exploration of quality identification and assessment issues. In doing so, the study distinguishes between the different categories or areas of activity to which environmental disclosure relates as well as between the different types of environmental information content. Based on stakeholders-agency theory, the study argues that the quantity and quality of corporate environmental disclosure directed to various stakeholders are enhanced when managers' opportunism is monitored by corporate governance mechanisms, thereby, reducing the information gap or asymmetry. Content analysis of a sample of UK companies' annual reports is undertaken to examine the quantity and quality of corporate environmental disclosure practices and their association with corporate governance mechanisms, over a period of four years. Hence, the annual reports of FTSE-All share companies are examined for years 2004-2007 inclusive. A checklist of environmental disclosure items and categories is developed and environmental disclosure indices are computed. The study suggests an extensive four-dimensional framework for assessing environmental disclosure quality. The metric developed attempts to capture the qualitative characteristics of information in a manner consistent with well-supported frameworks elaborated by professional accounting bodies and standard setting organizations. Although corporate environmental disclosure quantity in UK companies' annual reports is relatively low, corporate environmental disclosure quality is comparatively high. Results also revealed a significant association between environmental disclosure quantity and, to a lesser extent, environmental disclosure quality and most corporate governance mechanisms. In addition, it appears that other corporate governance mechanisms are significant at some categorical levels of environmental disclosure. The major strength of the current study is its practical implications and its usefulness in providing data for further extensive environmental disclosure quality development. The comprehensive framework developed in this study for identifying and assessing environmental disclosure quality, is an initial step in the direction of examining environmental disclosure from the stakeholder perspective, negating the traditional belief of quantity representation of quality and shifting disclosure quality perspective from volumetric measurement to semantic assessment.
Author :Management Association, Information Resources Publisher :IGI Global ISBN 13 :1522561935 Total Pages :1689 pages Book Rating :4.5/5 (225 download)
Book Synopsis Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications by : Management Association, Information Resources
Download or read book Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications written by Management Association, Information Resources and published by IGI Global. This book was released on 2018-07-06 with total page 1689 pages. Available in PDF, EPUB and Kindle. Book excerpt: The decisions a corporation makes affect more than just its stakeholders and can have wide social, environmental, and economic consequences. This facilitates a business environment built around the practical regulations and transparency necessary to ensure ethical and responsible business practice. Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications is a vital reference source on the ways in which corporate entities can implement responsible strategies and create synergistic value for both businesses and society. Highlighting a range of topics such as company culture, organizational diversity, and human resource management, this multi-volume book is ideally designed for business executives, managers, business professionals, human resources managers, academicians, and researchers interested in the latest advances in organizational development.
Book Synopsis Corporate Social Reporting by : Rob Gray
Download or read book Corporate Social Reporting written by Rob Gray and published by Prentice Hall. This book was released on 1987-01-01 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Environmental Disclosure, Environmental Performance, and Firm Characteristics by : Adam J. Sulkowski
Download or read book Environmental Disclosure, Environmental Performance, and Firm Characteristics written by Adam J. Sulkowski and published by . This book was released on 2014 with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental protection and sustainable development have become an important issue in today's global economy. However, there are only limited requirements for environmental disclosure for publicly-held firms in the United States. This study first measures the environmental disclosure of S&P 100 firms based on keyword frequency count of their 10k reports from 2004 to 2008. It also examines the relationships between environmental disclosure, firm performance and firm characteristics. Our results indicate that environmental disclosure actually has a significant negative impact on firm performance after controlling for firm size, growth and leverage. The results imply that more environmental disclosure may indicate potential environmental problems within the firm and that this may hamper the firm's financial performance. We also find that better-performing firms and highly-leveraged firms tend to have lower environmental disclosures. It implies that these firms may have better compliance with environmental laws and regulations.
Book Synopsis Environment Management and Corporate Disclosures by : G. S. Batra
Download or read book Environment Management and Corporate Disclosures written by G. S. Batra and published by Deep and Deep Publications. This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.
Book Synopsis Firm Size, Corporate Governance and Disclosure Practices by : Pankaj M. Madhani
Download or read book Firm Size, Corporate Governance and Disclosure Practices written by Pankaj M. Madhani and published by . This book was released on 2016 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance and disclosure practices of firms are influenced by various internal and external variables. Among these, firm characteristics such as size, age, leverage, origin and types of firms viz. public sector, private sector and foreign firms. Also have major impact on disclosure practices of firms. As there is no much research from Indian context regarding impact of specific firm characteristics such as firm size on corporate governance and disclosure practices of firms, this study aims to contribute to the understanding of this relationship. This study focuses on corporate governance practices of sample firms listed in Bombay Stock Exchange (BSE). The sample comprises 9 sectors selected from S&P BSE sectoral indices to study impact of firm size (both in terms of fixed assets as well as gross sales) on corporate governance practices of firms. By analyzing the impact of firm size on corporate governance and disclosure practices of firms, this research identifies and tests the empirical evidence for such relationship.
Book Synopsis Corporate Governance and Accountability by : Jill Solomon
Download or read book Corporate Governance and Accountability written by Jill Solomon and published by John Wiley & Sons. This book was released on 2020-10-19 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance and Accountability presents students with a complete and current survey of the latest developments involving how a company is directed and controlled. Providing a broad research-based perspective, this comprehensive textbook examines global corporate governance systems, the role and responsibilities of the directorate, and the frameworks designed to ensure effective corporate accountability for stakeholders. A holistic approach to the subject enables students to develop a well-rounded knowledge of corporate governance theory and practice, policy documents, academic research, and current debates, issues, and trends. Now in its fifth edition, this comprehensive view of the corporate governance agenda features fully revised content that reflects new research and global developments in codes of practice and governance and accountability mechanisms. In-depth chapters contain numerous real-world case studies and compelling debate and discussion topics, exploring corporate transparency, social responsibility, boardroom diversity, shareholder activism, and many other timely issues.
Book Synopsis Corporate Sustainability by : Ann Brockett
Download or read book Corporate Sustainability written by Ann Brockett and published by John Wiley & Sons. This book was released on 2012-11-06 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.
Book Synopsis Corporate Governance, Ethics and Social Responsibility by : Balachandran V.
Download or read book Corporate Governance, Ethics and Social Responsibility written by Balachandran V. and published by PHI Learning Pvt. Ltd.. This book was released on 2011-12-31 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, now in its second edition, examines various issues and factors underlying corporate governance and suggests remedies for problems. It addresses contemporary ethical, legal and environmental issues and concepts in the corporate business world, and discusses various codes of conduct, concepts, guidelines, and rules and regulations in relation to ethical business practices.The book is designed for postgraduate students of commerce and management. It would also be useful to students of law, chartered accountancy, company secretaryship, and ICWA. It can also serve as a reference for corporate professionals, administrators, and practising managers.Key features: Examines the CSR practices of Indian corporates.Provides an account of the legislation governing corporate social responsibility.Highlights contributions made to CSR by corporates through NGOs.Provides guidelines for ethics to be maintained by professionals.Read mor
Book Synopsis Research Handbook of Finance and Sustainability by : Sabri Boubaker
Download or read book Research Handbook of Finance and Sustainability written by Sabri Boubaker and published by Edward Elgar Publishing. This book was released on 2018 with total page 681 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Relation Among Firm's Characteristics, Environmental Performance, and Environmental Disclosure by : Sulaiman Abdul-Aziz Al-Tuwaijri
Download or read book The Relation Among Firm's Characteristics, Environmental Performance, and Environmental Disclosure written by Sulaiman Abdul-Aziz Al-Tuwaijri and published by . This book was released on 1998 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Environmental Disclosure by : Luigi Lepore
Download or read book Environmental Disclosure written by Luigi Lepore and published by Taylor & Francis. This book was released on 2022-12-29 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasizing the transition from voluntary to mandatory disclosure. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
