Browsing by Subject "Environmental disclosure"

Now showing 1 - 3 of 3
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    Open Access
    Corporate social reporting and assurance : the state of the art
    (Universidad de Murcia, Servicio de Publicaciones, 2021) García-Sánchez, Isabel-María
    This research reviews the corporate social responsibility disclosure literature based on 330 articles that appeared between 2000 and 2019 in the 36 main journals in the Thomson Reuters InCities Journal Citation Reports categories of Business, Finance (Accounting), Management, Ethics and others related to nvironmental Sciences/Planning and Development. The framework includes predictors of socially responsible disclosure and assurance related to individual, organizational and institutional factors, as well as impacts that we classify as external (i.e., market reactions) or internal (i.e., firm performance). In addition, we establish the moderator and mediator variables with a view to examining whether the relationship between social responsibility reporting/assurance services and its predictors and impacts change. The review reveals important research gaps that allow us to provide suggestions about future research in terms of empirical perspectives
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    Open Access
    Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms
    (2019) Marco Fondevila, Miguel; Moneva, José M.; Scarpellini, Sabina
    The actual drivers of companies’ environmental disclosure have been widely studied and yet with no con-clusive results. Most literature looks for the link between environmental performance and environmentaldisclosure, as reflection of the company instrumental or normative approach to sustainability. However,over the last decade, a growing number of companies are joining the ranks of eco-innovation, focusingtheir strategy on environmental innovation, and paving the way for new approaches to environmental dis-closure.The main objective of this paper is to assess if eco-innovation in companies can be acting as a non-intendeddriver to disclosure of environmental reporting, in connection to the Resources Based View theory, and thesearch for competitive advantage. An extensive research has been undertaken with Spanish eco-innovativecompanies, evaluating their environmental disclosure standards from a two-fold perspective: managers’perception and public available environmental reporting.The findings bring in interesting implications about the mismatch between managers’ perception of theirenvironmental disclosure and accounting standards, and the actual disclosure of environmental reportingmade available to their stakeholders. Within the studied sample, eco-innovation appears to be a driverfor environmental disclosure from an inside-out approach encompassed in the RBV theory, where environ-mental information is primarily meant for managerial purposes and only secondarily to inform stakeholders.
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    Publication
    Open Access
    Impact of Environmental Disclosure on Firm Performance : the Mediating Role of Green Innovation
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Malik, Fizzah; Wang, Fangjun; Li, Jiyuan; Naseem, Muhammad Akram
    This study focuses on the impact of environmental disclosure on financial performance. Moreover, the current study aims to explore the mediating impact of green innovation and provide novel evidence regarding this relationship using stakeholder and signalling theory. This study used a sample dataset comprising Chinese firms listed on Shanghai and Shenzhen stock exchange for the period of 2005–2016. In our measurement model, green innovation is the partial mediator between the positive relationship of environmental disclosure and firm performance. Empirical results show that environmental disclosure affects firm financial performance directly and positively influences it through green innovation in Chinese firms. The study suggests that Chinese firms have implications for improved performance by increasing environmental disclosure and green practices.