Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement
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DOI: 10.1002/bse.1910
Abstract: There are an increasing number of companies in the mining and metals sector disclosing environmental sustainability information in their annual reports, sustainability reports and corporate internet web pages. However, there is ongoing debate about the… read more here.
Keywords: disclosure; quantity quality; environmental disclosure; mining metal ... See more keywords
Does Innovation Drive Environmental Disclosure? A New Insight into Sustainable Development
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DOI: 10.1002/bse.1950
Abstract: Sustainable development is a hot topic in business and the media, and there is a growing demand for reliable environmental disclosure from a wide range of stakeholders. Ethical performance, including social and environmental performance, is… read more here.
Keywords: sustainable development; environmental disclosure; environmental performance; innovation ... See more keywords
Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?
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DOI: 10.1002/bse.2442
Abstract: This paper seeks to contribute to the existing business strategy and the environment literature by investigating the disclosure practices of Biodiversity/Extinction (B/E) and threatened species. We use greenwashing theory to understand global companies’ motivation to… read more here.
Keywords: factors relating; extinction; disclosure; report ... See more keywords
Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer
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DOI: 10.1002/bse.2460
Abstract: The study sheds light on the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse gas (GHG) emissions and how the impact is explained and moderated chief executive officer (CEO) characteristics of 215… read more here.
Keywords: greenhouse gas; disclosure; stakeholder pressure; chief executive ... See more keywords
Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach
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DOI: 10.1002/bse.2728
Abstract: Evaluating the determinants of environmental, social and governance (ESG) score is significant for topic for academics and regulators and companies. Despite its importance, little attention has been paid to non‐financial strategy disclosure and how to… read more here.
Keywords: disclosure; environmental social; strategy; non financial ... See more keywords
Common ownership and investor‐focused disclosure: Evidence from ESG financial materiality
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DOI: 10.1002/bse.4002
Abstract: In this study, we investigate whether information demands made by common agents, specifically common institutional owners, drive firms to adopt a reporting framework that enhances the comparability and financial materiality of environmental, social, and governance… read more here.
Keywords: ownership; common institutional; financial materiality; disclosure ... See more keywords
The Dual Impact of Sustainability Disclosure on Corporate Performance: An Empirical Analysis of Chinese Firms
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DOI: 10.1002/bse.4331
Abstract: In recent years, the growing challenges posed by climate change have underscored the importance of sustainability disclosure in corporate governance and investment strategies. This study examines the dual effects of sustainability disclosure, measured by ESG… read more here.
Keywords: corporate performance; disclosure corporate; sustainability disclosure; disclosure ... See more keywords
Toward Sustainable Development: Gender Diversity in Leadership, Green Innovation, and ESG Disclosure
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DOI: 10.1002/bse.70181
Abstract: This study examines the mediating role of green innovation on the link between gender diversity in leadership (GDL) and ESG disclosure in European countries. This study analyzes data from 2013 to 2022 from nonfinancial firms… read more here.
Keywords: disclosure; gdl esg; esg disclosure; green innovation ... See more keywords
Is ESG Transparency the Fruit of Corporate Digitalization: Strategic Pathways to Enhanced ESG Disclosure?
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DOI: 10.1002/bse.70304
Abstract: This study investigates the impact of corporate digitalization on environmental, social, and governance (ESG) disclosure, offering empirical evidence from a large panel of Chinese listed firms between 2011 and 2021. Drawing on institutional theory and… read more here.
Keywords: strategic pathways; digitalization; disclosure; corporate digitalization ... See more keywords
Exploring Biodiversity Disclosure and Financial Performance in the European Context: The Moderating Role of Board Experience
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DOI: 10.1002/bse.70368
Abstract: In recent years, the growing recognition of biodiversity as a pivotal pillar in environmental and economic stability has intensified. Its role extends beyond ecological preservation, influencing business resilience, risk management and long‐term sustainability strategies. However,… read more here.
Keywords: disclosure financial; disclosure; performance; experience ... See more keywords
Does Politics Influence Environmental, Social, and Governance Disclosure? Empirical Evidence From US Listed Firms
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DOI: 10.1002/bse.70373
Abstract: This study investigates the relations among firm political ideology, state political ideology, and environmental, social, and governance (ESG) disclosure. It is the first study to simultaneously explore both individual‐ and state‐level influences on ESG disclosure.… read more here.
Keywords: environmental social; disclosure; esg disclosure; politics ... See more keywords