Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 17 of 17 for “"Environmental disclosure"”.
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Environmental disclosure in the Libyan oil and gas sector
Since 1990, interest in environmental disclosure (ED) has grown, and it is now seen as one of the most important types of social disclosure (Islam et al., 2005). This attention has not come out of the blue; as environmental costs rise year on year, it has become increasingly important to disclose …
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Corporate social and environmental disclosure: evidence from Saudi Arabia
… the understanding of corporate social and environmental disclosure (CSED) by examining the nature and level of CSED by the listed companies in Saudi Arabia. It analyses CSED determinant’s which includes: firm characteristics and corporate governance aspects. Four theoretical perspectives, …
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The association between corporate governance and environmental disclosure quality: evidence from Nigerian listed companies.
Environmental disclosure quality (EDQ) refers to the transparency, accuracy and comprehensive disclosure that companies use to disclose their environmental impact. High EDQ is vital for stakeholders to examine their environmental sustainability. Corporate governance is the principles and system of …
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Corporate Social and Environmental Disclosure in Emerging Securities Markets: China as a Case Study
Corporate social and environmental disclosure (CSE disclosure) has been increasing greatly in developed markets since 1990s. Accordingly, most of the relevant literature focuses on the development of CSE disclosure in developed markets; little attention has been paid to emerging markets. CSE …
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An exploration of corporate social and environmental disclosure in Egypt and the UK: a comparative study
Abstract available; p. ix.
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Corporate Environmental Disclosure:A Case from the Libyan Construction Industry
… those of future generations. As a result, the disclosure of environmental issues has become the topic of many studies, and there has been much debate over the disclosure of environmental information by companies. However, little research has been conducted in developing countries regarding the …
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Corporate environmental transparency in China
The intensification of the environmental crisis has led stakeholders to pay increasing attention to corporate environmental transparency (CET). One obvious manifestation of this interest is that they require companies to present openness and disclose various information related to the environment. …
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An assessment of the relationship between environmental and financial reporting by South African listed companies in the mining sector
… this study was to investigate the link between environmental reporting and financial reporting by listed South African mining companies in order to determine the degree of integration between these two processes. Many companies disclose environmental information in their financial report (FR) or …
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Legitimacy theory as an explanation for corporate environmental disclosures
… for voluntary corporate envirormiental disclosures in the armual report. Legitimacy theory posits that for a corporation to continue to exist it must act in congruence with society's values and norms (Dowling & Pfeffer, 1975). An aspect of legitimacy theory, investigated in this …
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Corporate environmental accountability in the Nigerian oil and gas industry: the case of gas flaring
… waste of valuable energy resource, the damaging, environmental impact of gas flaring, along with the intense physical nature of the practice, is among the major causes of environmental-accountability-triggered conflict especially in the Niger Delta region of the country. With this in mind, this …
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Factors affecting CSR disclosure in Nepalese banks: a global reporting initiative perspective
… extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR …
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An analysis of disclosure of social and environmental responsibility and stakeholders perceptions : the case of Jordan
… the practices of <i>Corporate Social and Environmental Disclosure</i> (CSED) in the annual reports of the manufacturing sector in Jordan over the period 2010-2012. The study is based mainly on empirical investigation of the level and patterns of CSED practices by 66 industrial companies …
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An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model
Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of …
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Social and environmental disclosures: a comparative analysis of listed Nigerian and UK oil and gas companies
… are fraught with lots of negative social and environmental impacts. Corporate social disclosure is a medium employed by corporations to communicate their impacts and commitments to the society and environment. Therefore, the main aim of this study is to describe and explain social and …
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Location choice and environmental performance of toxic-releasing facilities in the United States
… releases from facilities rely on information disclosure programs such as the Toxic Release Inventory (TRI). The disclosure intends to help local communities take information-based actions and generate pressure on the facilities to reduce emissions. However, depending on residents’ political …
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Users’ perceptions of the drivers for corporate sustainability disclosures made by Chinese listed companies
… to society, corporate sustainability disclosures (CSD) are considered the most effective and efficient, facilitating the empowerment and acknowledgement of stakeholders in the quest for, and understanding of, sustainability. Much research has investigated the influential factors of CSD …