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Published in 2017 at "Sustainability Accounting, Management and Policy Journal"
DOI: 10.1108/sampj-07-2016-0039
Abstract: Purpose This paper aims to examine whether the amount of costs disclosed as relating to environmental controls is associated with environmental performance in terms of carbon-based eco-efficiency, and whether any relation supports voluntary disclosure theory…
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Keywords:
control costs;
efficiency;
environmental control;
eco efficiency ... See more keywords