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Published in 2019 at "Business Strategy and The Environment"
DOI: 10.1002/bse.2403
Abstract: The negative response of the capital market to environmentally irresponsible events is an important governance mechanism that motivates enterprises to assume environmental responsibility. Based on the theory of effective markets and organizational legitimacy, this paper…
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Keywords:
market;
effect;
penalty;
environmentally irresponsible ... See more keywords
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Published in 2024 at "Applied Economics"
DOI: 10.1080/00036846.2024.2405198
Abstract: ABSTRACT We investigate whether non-financial reporting (NFR) increases corporate environmental responsibility by exploiting the exogenous introduction of mandatory NFR for companies above a given size threshold (European Union Directive 2014/95). We use a unique and…
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Keywords:
sustainability reporting;
reporting corporate;
corporate environmentally;
environmentally sustainable ... See more keywords