環境開示 Environmental Disclosure : Critical Issues and New Trends (Routledge Research in Sustainability and Business)

Lepore, Luigi/ Pisano, Sabrina

Routledge（2022/12発売）

• 製本 Hardcover:ハードカバー版／ページ数 258 p.
• 言語 ENG
• 商品コード 9781032158488
• DDC分類 658.4083

Full Description

This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms.

Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company's decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades.

This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.

Contents

Introduction; 1 The role of environmental disclosure in the relationship with stakeholders; 2 Theoretical frameworks for environmental disclosure; 3 Determinants and effects of environmental disclosure; 4 Regulatory frameworks for environmental disclosure; 5 Main standards and guidance for environmental disclosure; 6 Empirical analysis of the determinants of the environmental; Conclusions