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.
Results
Showing 1 to 9 of 9 for “"Environmental disclosures"”.
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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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The Impact of Board Diversity on Textual Social, Environmental Disclosures, and Corporate Performance
… to disclose more information on social and environmental activities in contrast to firms with an extreme faultline score. The results show that highly effective boards with a moderate faultline score at meso-level diversity (e.g., identity, information, and non-demographic attributes) lead …
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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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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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The carbon disclosure project, an evolution in international environmental corporate governance : motivations and determinants of market response to voluntary disclosures
… analysis of the equity market's response to the environmental disclosures being made were used to test these hypotheses. Support was found for shareholder activism, low cost publicity, and litigation risk. However, the equity market's response was not found to be statistically significant.
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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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Corporate Social Disclosure in Saudi Listed Companies: Current Practice and Stakeholders’ Perspectives
… disclosure categories, respectively, followed by environmental disclosures while disclosures relating to customers and products were almost nil. The results also demonstrate that the majority of the questionnaire respondents believe in the right of all stakeholder groups to have access to CSD, but …
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Essays on the Determinants and Consequences of Corporate Biodiversity Disclosure
… BD remains under-researched compared to other environmental disclosures, such as carbon emissions, and lacks standardisation in reporting practices. This thesis addresses these gaps through three interconnected papers examining the extent and quality of BD in UK-listed firms, the influence of …
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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 …