An examination of social and environmental reporting strategies

D Cormier, IM Gordon - Accounting, Auditing & Accountability Journal, 2001 - emerald.com
The purpose of this study is to examine three electric utilities, two publicly owned and one
privately owned. The basis of this examination is legitimacy theory employing a small …

Corporate environmental disclosure strategies: determinants, costs and benefits

D Cormier, M Magnan - Journal of Accounting, Auditing & …, 1999 - journals.sagepub.com
In response to investors' and other stakeholders' concerns about corporate environmental
policies, many firms are voluntarily increasing their level of environmental disclosure since …

Stock market reactions to adverse ESG disclosure via media channels

JB Wong, Q Zhang - The British Accounting Review, 2022 - Elsevier
This study examines the value relevance of corporate reputation risks (CRR) from adverse
media coverage of environmental, social and governance (ESG) issues on stock …

It is merely a matter of time: A meta‐analysis of the causality between environmental performance and financial performance

M Hang, J Geyer‐Klingeberg… - Business Strategy and …, 2019 - Wiley Online Library
Research on the relationship between corporate environmental performance (CEP) and
financial performance (CFP) continuously receives high attention in both general media and …

Firm-value effects of carbon emissions and carbon disclosures

EM Matsumura, R Prakash… - The accounting …, 2014 - publications.aaahq.org
Using hand-collected carbon emissions data for 2006 to 2008 that were voluntarily
disclosed to the Carbon Disclosure Project by S&P 500 firms, we examine the effects on firm …

Difference in degrees: CEO characteristics and firm environmental disclosure

BW Lewis, JL Walls, GWS Dowell - Strategic management …, 2014 - Wiley Online Library
We contribute to the literature on firms' responses to institutional pressures and
environmental information disclosure. We hypothesize that CEO characteristics such as …

Voluntary environmental disclosure quality and firm value: Further evidence

M Plumlee, D Brown, RM Hayes, RS Marshall - Journal of accounting and …, 2015 - Elsevier
This study reexamines the relationship between the quality of a firm's voluntary
environmental disclosures and firm value by exploring the relationship between the …

The valuation relevance of greenhouse gas emissions under the European Union carbon emissions trading scheme

PM Clarkson, Y Li, M Pinnuck… - European Accounting …, 2015 - Taylor & Francis
This study examines the valuation relevance of greenhouse gas emissions under the
European Union Carbon Emissions Trading Scheme. We posit that carbon emissions affect …

Integrated reporting: An accounting disclosure tool for high quality financial reporting

A Pavlopoulos, C Magnis, GE Iatridis - Research in International Business …, 2019 - Elsevier
This study examines the association between the level of the quality of integrated reporting
(IR) disclosure and a firm's market valuation. Employing data from IR firms during the years …

Mandatory corporate social responsibility (CSR) reporting and financial reporting quality: Evidence from a quasi-natural experiment

X Wang, F Cao, K Ye - Journal of Business Ethics, 2018 - Springer
This study examines the impact of mandatory Corporate Social Responsibility (CSR)
reporting on firms' financial reporting quality using a quasi-natural experiment in China that …