메뉴 건너뛰기




Volumn 15, Issue 6, 2008, Pages 338-348

Corporate environmental disclosures about the effects of climate change

Author keywords

Climate change; Corporate sustainability; Environmental reporting; Institutional investors; Voluntary disclosure

Indexed keywords


EID: 56849086519     PISSN: 15353958     EISSN: 15353966     Source Type: Journal    
DOI: 10.1002/csr.175     Document Type: Article
Times cited : (375)

References (28)
  • 1
    • 1542508930 scopus 로고    scopus 로고
    • The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach
    • Al-Tuwaijri SA, Christensen TE, Hughes KE. 2004. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society 29(5/6): 447-471.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.5-6 , pp. 447-471
    • Al-Tuwaijri, S.A.1    Christensen, T.E.2    Hughes, K.E.3
  • 2
    • 38749122475 scopus 로고    scopus 로고
    • Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices
    • Ans K. 2008. Sustainability, accountability and corporate governance: exploring multinationals' reporting practices. Business Strategy and the Environment 17(1): 1-15.
    • (2008) Business Strategy and the Environment , vol.17 , Issue.1 , pp. 1-15
    • Ans, K.1
  • 4
    • 39649112606 scopus 로고    scopus 로고
    • Factors influencing the quality of corporate environmental disclosure
    • Brammer S, Pavelin S. 2006. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment 17(2): 120-136.
    • (2006) Business Strategy and the Environment , vol.17 , Issue.2 , pp. 120-136
    • Brammer, S.1    Pavelin, S.2
  • 5
    • 0034562599 scopus 로고    scopus 로고
    • Corporate disclosure practices, institutional investors, and stock return volatility
    • Bushee BJ, Noe CF. 2000. Corporate disclosure practices, institutional investors, and stock return volatility. Journal of Accounting Research 38(supplement): 171-202.
    • (2000) Journal of Accounting Research , vol.38 , Issue.SUPPL.EMENT , pp. 171-202
    • Bushee, B.J.1    Noe, C.F.2
  • 6
    • 56849113093 scopus 로고    scopus 로고
    • Carbon Disclosure Project (CDP) Report. 2006. FTSE 350Global FT500. http://www.cdproject.net/cdp5reports.asp [1 October 2007].
    • Carbon Disclosure Project (CDP) Report. 2006. FTSE 350Global FT500. http://www.cdproject.net/cdp5reports.asp [1 October 2007].
  • 7
    • 56849128544 scopus 로고    scopus 로고
    • Carbon Disclosure Project (CDP) Report. 2007. USA S&P 500. http://www.cdproject.net/cdp5reports.asp [1 October 2007].
    • Carbon Disclosure Project (CDP) Report. 2007. USA S&P 500. http://www.cdproject.net/cdp5reports.asp [1 October 2007].
  • 8
    • 56849100229 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
    • in press
    • Clarkson PM, Li Y, Richardson GD, Vasvari FP. 2007. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Accounting, Organizations and Society in press.
    • (2007) Accounting, Organizations and Society
    • Clarkson, P.M.1    Li, Y.2    Richardson, G.D.3    Vasvari, F.P.4
  • 9
    • 84990380988 scopus 로고    scopus 로고
    • Corporate environmental disclosure strategies: Determinants, costs and benefits
    • Cormier D, Magnan M. 1999. Corporate environmental disclosure strategies: determinants, costs and benefits. Journal of Accounting, Auditing and Finance 14(4): 429-451.
    • (1999) Journal of Accounting, Auditing and Finance , vol.14 , Issue.4 , pp. 429-451
    • Cormier, D.1    Magnan, M.2
  • 10
    • 85006639074 scopus 로고    scopus 로고
    • Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?
    • Cormier D, Magnan M, Van Velthoven B. 2005. Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? European Accounting Review 14(1): 3-39.
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 3-39
    • Cormier, D.1    Magnan, M.2    Van Velthoven, B.3
  • 11
    • 84898006741 scopus 로고
    • Optimal release of information by firms
    • Diamond DW. 1985. Optimal release of information by firms. The Journal of Finance 40(4): 1071-1094.
    • (1985) The Journal of Finance , vol.40 , Issue.4 , pp. 1071-1094
    • Diamond, D.W.1
  • 12
    • 54649084744 scopus 로고    scopus 로고
    • Investor sophistication and voluntary disclosures
    • Dye RA. 1998. Investor sophistication and voluntary disclosures. Review of Accounting Studies 3: 261-287.
    • (1998) Review of Accounting Studies , vol.3 , pp. 261-287
    • Dye, R.A.1
  • 15
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
    • Healy PM, Palepu KG. 2001. Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics 31(1-3): 405-440.
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 405-440
    • Healy, P.M.1    Palepu, K.G.2
  • 18
    • 38349135739 scopus 로고    scopus 로고
    • The determinants and characteristics of voluntary disclosure by Indian banking companies
    • Hossain M, Reaz M. 2007. The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management 14(5): 274-288.
    • (2007) Corporate Social Responsibility and Environmental Management , vol.14 , Issue.5 , pp. 274-288
    • Hossain, M.1    Reaz, M.2
  • 19
    • 0041370067 scopus 로고    scopus 로고
    • Corporate environmental disclosures: Are they useful in determining environmental performance?
    • Hughes SB, Anderson A, Golden S. 2001. Corporate environmental disclosures: are they useful in determining environmental performance? Journal of Accounting and Public Policy 20: 217-240.
    • (2001) Journal of Accounting and Public Policy , vol.20 , pp. 217-240
    • Hughes, S.B.1    Anderson, A.2    Golden, S.3
  • 20
    • 0000188994 scopus 로고
    • Environmental performance and corporate disclosure
    • Ingram RW, Frazier K. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research 18(2): 614-622.
    • (1980) Journal of Accounting Research , vol.18 , Issue.2 , pp. 614-622
    • Ingram, R.W.1    Frazier, K.2
  • 22
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosures
    • Lang M, Lundholm RJ. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31(2): 246-271.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 246-271
    • Lang, M.1    Lundholm, R.J.2
  • 24
    • 56849088215 scopus 로고    scopus 로고
    • Petition for interpretive guidance on climate risk disclosure before the United States Security and Exchange Commission, filed 18 September 2007, 11 November 2007
    • Petition for interpretive guidance on climate risk disclosure before the United States Security and Exchange Commission, filed 18 September 2007. www.ceres.org/pub/docs/Full%20Petition.pdf [11 November 2007].
  • 28
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman J. 1982. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7(1): 553-563.
    • (1982) Accounting, Organizations and Society , vol.7 , Issue.1 , pp. 553-563
    • Wiseman, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.