| Description |
1 online resource (267 p.) |
| Series |
Routledge Research in Sustainability and Business Ser |
|
Routledge Research in Sustainability and Business Ser
|
| Contents |
Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- 1 The role of environmental disclosure in the relationship with stakeholders -- 1.1 Origin and evolution of environmental disclosure -- 1.1.1 Corporate social responsibility, sustainability, and environmental disclosure -- 1.1.2 Environmental disclosure in European regulatory frameworks and in the main standards and guidance -- 1.2 The role of disclosure as a mechanism of corporate governance -- 1.3 Environmental disclosure, relations, and stakeholder management |
|
1.4 Environmental disclosure and relational capital -- 2 Theoretical frameworks for environmental disclosure -- 2.1 Agency theory -- 2.2 Stakeholder theory -- 2.3 Legitimacy theory -- 2.4 Institutional theory -- 2.5 Signalling theory -- 3 Determinants and effects of environmental disclosure -- 3.1 Determinants of disclosure -- 3.1.1 Internal or firm-specific factors -- 3.1.1.1 Company characteristics -- 3.1.1.2 Corporate governance characteristics -- 3.1.2 External or institutional factors -- 3.1.2.1 Media exposure -- 3.1.2.2 Institutional factors -- 3.2 Effects of disclosure |
|
3.2.1 Company performance -- 3.2.2 Financial markets -- 4 Regulatory frameworks for environmental disclosure -- 4.1 The European Union's attention to environmental issues -- 4.2 Modernisation Directive 2003/51/EC -- 4.3 Non-Financial Reporting Directive 2014/95/EU -- 4.3.1 Environmental disclosure requirements according to Directive 2014/95/EU -- 4.3.2 European Commission Guidelines -- 4.3.2.1 Guidelines on non-financial reporting (methodology for reporting non-financial information) -- 4.3.2.2 Guidelines on non-financial reporting: Supplement on reporting climate-related information |
|
4.3.3 Transposition of Directive 2014/95/EU into the laws of EU member states -- 4.4 The proposal Corporate Sustainability Reporting Directive -- 5 Main standards and guidance for environmental disclosure -- 5.1 Introduction -- 5.2 The GRI standards -- 5.3 The International IR Framework -- 5.4 The AA1000 Account Ability principles -- 5.5 Similarities and differences, and strengths and weaknesses of reporting frameworks -- 6 Empirical analysis of the determinants of the environmental disclosures released by European listed companies -- 6.1 Aim, research model, and hypotheses development |
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6.2 Method -- 6.2.1 Sample selection and data source -- 6.2.2 Dependent, independent, moderating and control variables -- 6.2.2.1 Dependent variable -- 6.2.2.2 Independent variables -- 6.2.2.3 Moderating variables -- 6.2.2.4 Control variables -- 6.2.3 Regression analysis -- 6.3 Results -- 6.3.1 Descriptive statistics -- 6.3.2 Regression results -- 6.3.2.1 Direct effects -- 6.3.2.2 Interaction effects -- 6.4 Discussion and concluding remarks -- Conclusions -- Index |
| Notes |
Description based upon print version of record |
| Subject |
Management -- Environmental aspects
|
|
Corporate governance -- Environmental aspects
|
|
Social responsibility of business -- Environmental aspects
|
|
Management -- Environmental aspects.
|
| Form |
Electronic book
|
| Author |
Pisano, Sabrina
|
| ISBN |
9781000829136 |
|
1000829138 |
|
