Description
| Product ID: | 9781032158501 |
| Product Form: | Paperback / softback |
| Country of Manufacture: | GB |
| Series: | Routledge Research in Sustainability and Business |
| Title: | Environmental Disclosure |
| Subtitle: | Critical Issues and New Trends |
| Authors: | Author: Luigi Lepore, Sabrina Pisano |
| Page Count: | 258 |
| Subjects: | Politics and government, Politics & government, Business strategy, Business and the environment; ‘green’ approaches to business, International business, Sales and marketing, Law and society, sociology of law, Company law, Climate change, Environmental science, engineering and technology, Business strategy, Business & the environment, ‘Green’ approaches to business, International business, Sales & marketing, Law & society, Company law, Climate change, Environmental science, engineering & technology |
| Description: | Select Guide Rating 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. 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.
|
| Imprint Name: | Routledge |
| Publisher Name: | Taylor & Francis Ltd |
| Country of Publication: | GB |
| Publishing Date: | 2022-12-29 |
