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[NT 33762] ISBD
Environmental disclosure : critical issues and new trends
[NT 42944] Record Type:
[NT 1579] Language materials, printed : [NT 40817] monographic
[NT 47348] Title Information:
critical issues and new trends
[NT 47261] Author:
LeporeLuigi,
[NT 47353] Alternative Intellectual Responsibility:
PisanoSabrina,
[NT 47351] Place of Publication:
Abingdon, Oxon
[NT 47263] Published:
Routledge;
[NT 47352] Year of Publication:
2023
[NT 47264] Description:
vii, 258 p. ill. : 24 cm.;
[NT 47298] Series:
Routledge research in sustainability and business
[NT 47266] Subject:
Disclosure of information. -
[NT 47266] Subject:
Sustainable development reporting. -
[NT 47266] Subject:
Environmental reporting. -
[NT 47266] Subject:
Social responsibility of business - Environmental aspects. -
[NT 47266] Subject:
Corporate governance - Environmental aspects. -
[NT 47266] Subject:
Management - Environmental aspects. -
[NT 51398] Summary:
"This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, 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, emphasizing the transition from voluntary to mandatory disclosure. 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"--Provided by publisher.
[NT 50961] ISBN:
978-1-03-215850-1pbk.
Environmental disclosure : critical issues and new trends
Lepore, Luigi
Environmental disclosure
: critical issues and new trends / Luigi Lepore, Sabrina Pisano - Abingdon, Oxon : Routledge, 2023. - vii, 258 p. ; ill. ; 24 cm.. - (Routledge research in sustainability and business).
Includes bibliographical references and index..
ISBN 978-1-03-215850-1
Disclosure of information.Sustainable development reporting.Environmental reporting.Social responsibility of businessCorporate governanceManagement -- Environmental aspects. -- Environmental aspects. -- Environmental aspects.
Pisano, Sabrina
Environmental disclosure : critical issues and new trends
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"This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, 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, emphasizing the transition from voluntary to mandatory disclosure. 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"--Provided by publisher.
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