Environmental Disclosure Programs, Community Pressure and the Spatial Redistribution of Pollution: The Relocation of Toxic Releasing Facilities After the TRI

2018 ◽  
Author(s):  
Xiao Wang ◽  
George Deltas ◽  
Madhu Khanna ◽  
Xiang Bi
Keyword(s):  
Environmental Disclosure ◽  
Spatial Redistribution ◽  
Community Pressure

CORPORATE ENVIRONMENTAL DISCLOSURE AND LEGITIMACY THEORY: AN EUROPE PERSPECTIVE

2011 ◽  
Vol 10 (12) ◽  
pp. 1883-1891 ◽  
Author(s):  
Patricia Milanes-Montero ◽  
Esteban Perez-Calderon
Keyword(s):  
Legitimacy Theory ◽  
Environmental Disclosure

Mereka yang Tidak Dibayar Tinggi: Ibuisme, Taman Kanak-kanak, dan Kampung di Indramayu

2018 ◽  
Vol 3 (2) ◽  
pp. 121
Author(s):  
Mochammad Arief Wicaksono
Keyword(s):  
Kindergarten Teachers ◽  
New Order ◽  
The Family ◽  
Role Of Women ◽  
Community Pressure ◽  
The Village ◽  
Depth Interviews ◽  
The Ideal

The ideology of state-ibuism has always been interwoven with how the New Order regime until nowadays government constructing the “ideal” role of women in the family and community through the PKK (Pembinaan Kesejahteraan Keluarga) organization. However, in Cangkring Village, Indramayu, the ideology of ibuism works not because of the massive government regulating the role of women through the PKK organization, but it is possible because of the structure of the kampung community itself. Through involved observations and in-depth interviews about a kindergarten in the village, a group of housewives who dedicated themselves to teaching in kindergarten were met without getting paid high. From these socio-cultural phenomenons, this paper will describe descriptively and analytically that housewives in the Cangkring village are willing to become kindergarten teachers because of their moral burden as part of the warga kampung and also from community pressure from people who want their children to be able to read and write.

Responding to “Discrediting” Events: Annual Report Disclosure Responses to Environmental Fines

2002 ◽  
Vol 2 (1) ◽  
pp. 22-40 ◽  
Author(s):  
Hussein Warsame ◽  
Cynthia V. Simmons ◽  
Dean Neu
Keyword(s):  
Impression Management ◽  
Annual Report ◽  
Annual Reports ◽  
Matched Pair ◽  
Disclosure Quality ◽  
Publicly Traded ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Disclosure Responses

In this study we consider how a discrediting event such as an environmental fine influences the quality of environmental disclosures in subsequent annual reports. Starting from prior work in the areas of impression management along with environmental and social responsibility disclosures, we propose that environmental disclosures provide organizations with a method of “managing” such discrediting events. Using a matched-pair sample of publicly traded Canadian companies that have been subject to environmental fines and those that have not; we analyze changes in pre-fine and post-fine environmental disclosure quality. After controlling for firm-specific characteristics, the provided results are consistent with this explanation.

Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context

2020 ◽  
Vol 15 (6) ◽  
pp. 1061-1082 ◽  
Author(s):  
Merve Acar ◽  
Hüseyin Temiz
Keyword(s):  
Environmental Performance ◽  
Emerging Market ◽  
Positive Association ◽  
Corporate Environmental Performance ◽  
Tobit Regression ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Significant Positive Association ◽  
Content Type ◽  
Environmental Disclosures

PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

scholarly journals The Nonlinear Relation between Institutional Ownership and Environmental, Social and Governance Performance in Emerging Countries

2021 ◽  
Vol 13 (3) ◽  
pp. 1586 ◽  
Author(s):  
Jennifer Martínez-Ferrero ◽  
María-Belén Lozano
Keyword(s):  
Institutional Investors ◽  
Critical Mass ◽  
Institutional Ownership ◽  
Emerging Countries ◽  
Nonlinear Relationship ◽  
Environmental Disclosure ◽  
Significant Percentage ◽  
Nonlinear Relation

This paper examines how the level of institutional ownership affects environmental, social, and governance (ESG) performance in emerging countries by jointly investigating a nonlinear relationship. By examining an international sample composed of 17,318 firm–year observations from the period 2012–18 for 16 emerging countries, our findings reveal that the ESG performance of firms located in emerging countries depends on the level of influential institutional ownership, and displays a U-shaped relation, particularly for environmental disclosure. Institutional investors with low ownership are less likely to promote higher ESG performance in emerging countries, although this effect is attenuated when institutional ownership reaches a significant percentage, constituting a critical mass.

scholarly journals Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies?

2021 ◽  
Vol 11 (1) ◽  
pp. 29
Author(s):  
Isabel-María García-Sánchez ◽  
Nicola Raimo ◽  
Filippo Vitolla
Keyword(s):  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Environmental Innovation ◽  
Environmental Disclosure ◽  
Academic Field ◽  
Environmental Actions ◽  
Correct Representation ◽  
Mediating Factor ◽  
The Impact

In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the determinants of environmental disclosure, little attention has been paid to the role of environmental innovation. This study, in the context of voluntary disclosure theory, aims to fill this important gap through the analysis of the impact of environmental innovation on the level of integrated environmental information disclosed by companies and the analysis of environmental performance as a mediating factor in this relationship. The results show a positive relationship between environmental innovation and integrated environmental disclosure. In addition, they show that environmental performance represents a mediating factor in this relationship. However, complementary analyses show that responsible firms adopt silent strategies in their environmental integrated disclosure policies in order to limit the knowledge by external users of the different environmental actions implemented.

scholarly journals Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework

2020 ◽  
Vol 13 (1) ◽  
pp. 296
Author(s):  
Adelaide Martins ◽  
Delfina Gomes ◽  
Manuel Castelo Branco
Keyword(s):  
Financial Performance ◽  
Conceptual Framework ◽  
Impression Management ◽  
Organizational Legitimacy ◽  
Social Reporting ◽  
Corporate Accountability ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Corporate Social Reporting ◽  
Corporate Social

Institutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess the intangible assets required for future good financial performance. Although organizations have increased their corporate social reporting, the quality and reliability of those reports have been questioned. The literature suggests that these disclosures tend to be selective and biased, and do not enhance corporate accountability. This study proposes a formal conceptual framework linking IM, social and environmental accountability, financial performance, and organizational legitimacy. The arguments in this study are of economic, societal, and ethical concern, as IM behaviors may undermine the transparency of social and environmental reporting, and the decoupling between the economic and social image offered by companies through reporting and the reality. These insights also point at the complexities for organizations in dealing with accountability to all stakeholders. The conceptual framework proposed is useful for future studies aiming at understanding how organizations use IM in their corporate social reporting in the accountability process.

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