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Does The Voluntary Adoption Of Corporate Governance Mechanisms Improve Environmental Risk Disclosures Evidence From Greenhouse Gas Emission Accounting
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Book Synopsis Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting by : Gary F. Peters
Download or read book Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting written by Gary F. Peters and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prior research suggests that voluntary environmental governance mechanisms operate to manage a firm's reputation as opposed to being a driver of proactive environmental performance activities. In understanding how such corporate governance mechanisms can operate as a symbolic practice, we investigate whether environmental corporate governance characteristics are associated with voluntary environmental disclosure. We examine an increasingly important attribute of a firm's disclosure setting, namely the disclosure of greenhouse gas (GHG) accounting information. GHG information represents proprietary non-financial information about the firm's exposure to environmental concerns and is related to the firm's operations and future profitability. Thus, we expect governance participants would view such information as a potentially important strategic device for managing stakeholder impressions regarding environmental risks. We find that the presence of an environmental committee and a chief sustainability officer (CSO) is positively associated with the likelihood of GHG disclosure and that CSO's are associated with increased disclosure transparency. Further analysis reveals that the likelihood of disclosure is associated with committee size, number of committee meetings, expertise of committee members and CSO, and overlap between the environmental committee and audit committee. Only expertise of the environmental committee members and the CSO are associated with GHG disclosure transparency, while larger committees tend to be associated with lower transparency. Our results are particularly important to those with interests in evaluating the potential role that corporate governance mechanisms play in responding to stakeholder concerns about environmental risks. Directors and officers who are considering appointment to similar governance positions, may wish to consider what attributes would make such governance positions more influential.
Book Synopsis Fostering Sustainability in Corporate Governance by : Salvatore Principale
Download or read book Fostering Sustainability in Corporate Governance written by Salvatore Principale and published by Springer Nature. This book was released on 2023-05-11 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.
Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
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 Role of Voluntary Corporate Governance Mechanisms on Environmental Risk Disclosure by : Eswaran Velayutham
Download or read book The Role of Voluntary Corporate Governance Mechanisms on Environmental Risk Disclosure written by Eswaran Velayutham and published by . This book was released on 2014 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the factors associated with the establishment of an environmental committee at the board level and its impact on the disclosure of environmental risks in an Australian context. Using a sample of Australian Stock Exchange firms disclosing their information to the Carbon Disclosure Project, we document a strong association between the existence of environmental committee and board independence, CEO duality, directors' share ownership, and institutional shareholding. Firms that belong to environmentally sensitive industries are more likely to have environmental committees. Furthermore, we find that firms with environmental committees are more likely to disclose environmental risk information and this leads to mitigation in information asymmetry between managers and stakeholders.
Book Synopsis Beyond Perceptions, Crafting Meaning by : Cheryl R. Lehman
Download or read book Beyond Perceptions, Crafting Meaning written by Cheryl R. Lehman and published by Emerald Group Publishing. This book was released on 2019-05-28 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Researching accounting’s participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms.
Book Synopsis Handbook on Corporate Governance and Corporate Social Responsibility by : Michel Magnan
Download or read book Handbook on Corporate Governance and Corporate Social Responsibility written by Michel Magnan and published by Edward Elgar Publishing. This book was released on 2024-01-18 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world-wide transition towards corporate social responsibility (CSR) results in profound changes to business practices. Hence, this crucial Handbook adopts a global perspective to review key CSR issues and their implications for the future evolution of corporate governance.
Book Synopsis Integrated Reporting and Corporate Governance by : Laura Girella
Download or read book Integrated Reporting and Corporate Governance written by Laura Girella and published by Routledge. This book was released on 2021-02-14 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.
Book Synopsis Resources and Environmental Management for Green Development by : Fengtai Zhang
Download or read book Resources and Environmental Management for Green Development written by Fengtai Zhang and published by Frontiers Media SA. This book was released on 2024-02-09 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resources are the material basis for human development, while the environment is the fundamental condition for human development. The exploitation and utilization of resources will lead to environmental changes, which in return will have an impact on resources. At present, due to the increase of population and the continuous expansion scale of human production activities, how to address the trade-off between resources exploitation and environment protection has become an important issue for human sustainable development. Green development is a mode of economic growth and social development that emphasizes efficiency, harmony and sustainability. It can realize the coordination and sustainability among population, economy and social development, resources and environment, and is a promising means to solve the current problems associated with resources and environment.
Book Synopsis New Approaches to CSR, Sustainability and Accountability, Volume I by : Kıymet Tunca Çalıyurt
Download or read book New Approaches to CSR, Sustainability and Accountability, Volume I written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2019-09-23 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a platform for discussing the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future’, the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding companies’ ability to implement sustainability, ethics, and effective corporate governance. Simultaneously, they explore how organizations must adapt to sustainability-related developments.
Book Synopsis Business Models and Corporate Reporting by : Lorenzo Simoni
Download or read book Business Models and Corporate Reporting written by Lorenzo Simoni and published by Routledge. This book was released on 2021-09-19 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.
Book Synopsis Integrated Reporting by : Samuel O. Idowu
Download or read book Integrated Reporting written by Samuel O. Idowu and published by Springer. This book was released on 2019-01-04 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
Book Synopsis Artificial Intelligence of Things for Achieving Sustainable Development Goals by : Sanjay Misra
Download or read book Artificial Intelligence of Things for Achieving Sustainable Development Goals written by Sanjay Misra and published by Springer Nature. This book was released on with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Supply Chain Risk Management by : Yacob Khojasteh
Download or read book Supply Chain Risk Management written by Yacob Khojasteh and published by Springer. This book was released on 2017-07-24 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers important issues related to managing supply chain risks from various perspectives. Supply chains today are vulnerable to disruptions with a significant impact on firms’ business and performance. The aim of supply chain risk management is to identify the potential sources of risks and implement appropriate actions in order to mitigate supply chain disruptions. This book presents a set of models, frameworks, strategies, and analyses that are essential for managing supply chain risks. As a comprehensive collection of the latest research and most recent cutting-edge developments on supply chain risk and its management, the book is structured into three main parts: 1) Supply Chain Risk Management; 2) Supply Chain Vulnerability and Disruptions Management; and 3) Toward a Resilient Supply Chain. Leading academic researchers as well as practitioners have contributed chapters, combining theoretical findings and research results with a practical and contemporary view on how companies can manage the supply chain risks and disruptions, as well as how to create a resilient supply chain. This book can serve as an essential source for students and scholars who are interested in pursuing research or teaching courses in the rapidly growing area of supply chain risk management. It can also provide an interesting and informative read for managers and practitioners who need to deepen their knowledge of effective supply chain risk management.
Book Synopsis The Oxford Handbook of Water Politics and Policy by : Ken Conca
Download or read book The Oxford Handbook of Water Politics and Policy written by Ken Conca and published by Oxford University Press. This book was released on 2018 with total page 713 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is currently in development, with individual articles publishing online in advance of print publication. At this time, we cannot add information about unpublished articles in this handbook, however the table of contents will continue to grow as additional articles pass through the review process and are added to the site. Please note that the online publication date for this handbook is the date that the first article in the title was published online. For more information, please read the site FAQs.
Book Synopsis Sustainability, Environmental Performance and Disclosures by : Marty Freedman
Download or read book Sustainability, Environmental Performance and Disclosures written by Marty Freedman and published by Emerald Group Publishing. This book was released on 2010-01-13 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Inequality and Heterogeneity by : Peter M. Blau
Download or read book Inequality and Heterogeneity written by Peter M. Blau and published by . This book was released on 1977 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
