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.

Voluntary disclosure of environmental performance after regulatory change

2019 ◽  
Vol 27 (2) ◽  
pp. 287-324 ◽  
Author(s):  
Kim Shima ◽  
Scott Fung
Keyword(s):  
Environmental Protection Agency ◽  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Positive Association ◽  
Regulatory Change ◽  
Environmental Disclosure ◽  
Difference In Differences ◽  
Content Type ◽  
Utility Industry ◽  
The Impact

Purpose The purpose of this study is to use recent US legislative activity surrounding changes to the Environmental Protection Agency (EPA)/Clean Air Act in 2010, which changes the practice of environmental policy of a firm, and the unique setting of Utility industry to examine the relationship between a firm’s voluntary accounting disclosure and environmental performance. Design/methodology/approach This study features hand-collected data of environmental disclosure and examines its relation with environmental performance. To address the endogeneity problem, a difference-in-differences test with propensity score matching is performed to study the impact of policy change on environmental disclosure. Findings The findings of this study show that measures of environmental performance have a significant and positive association with a firm’s voluntary disclosure. The results from difference-in-differences test show that adjustments in environmental performance after regulatory change have a causal and positive effect on a firm’s voluntary disclosure. Research limitations/implications The findings support theories of signaling and voluntary disclosure that better-performing firms provide more information disclosure of their environmental performance. Practical implications The findings show real adjustments in firm environmental performance and consistent voluntary disclosure around the enactment of environmental legislation, which may have important implications for environmental rule making bodies and management about the effectiveness of their regulations. Originality/value This study is among the first to examine the causal relationship between environmental performance and disclosure within the context of recent changes in US environmental regulation. This study also provides the Utility industry experiment with difference-in-differences test to tackle endogeneity in the relation between performance and disclosure.

scholarly journals Mediating Factor of Emotional Intelligence in Intercultural Competence and Work Productivity of Volunteers

2019 ◽  
Vol 11 (9) ◽  
pp. 2625 ◽  
Author(s):  
Jolita Vveinhardt ◽  
Rita Bendaraviciene ◽  
Ingrida Vinickyte
Keyword(s):  
Emotional Intelligence ◽  
Empirical Research ◽  
Research Methodology ◽  
Intercultural Competence ◽  
Work Productivity ◽  
Intercultural Education ◽  
Structured Interviews ◽  
Mediating Factor ◽  
The Impact

Volunteering, the volunteer’s intercultural competence and emotional intelligence contribute to intercultural education and sustainability in various societies of today. The aim of this study was to analyse the impact of emotional intelligence and intercultural competence on work productivity of volunteers. The first part of the article substantiates theoretical associations between emotional intelligence, intercultural competence and work productivity. Based on theoretical insights, empirical research methodology was prepared, which consisted of four categories divided into sub-categories that provided the structure of the question groups. The empirical research involved seven informants working in Lithuania, who welcomed volunteers from abroad. The research was conducted using the method of semi-structured interviews. The conclusions present a systematic perspective towards the role of emotional intelligence in the intercultural competence and work productivity of volunteers. In this context, emotional intelligence works as a mediating factor. The contributing role of volunteer-receiving organisations in the development of the volunteers’ emotional intelligence is also highlighted.

scholarly journals The role of green supply chain management practices on environmental performance in the hydrocarbon industry of Bahrain: Testing the moderation of green innovation

2021 ◽  
Vol 9 (2) ◽  
pp. 265-276 ◽  
Author(s):  
Saad Darwish ◽  
Syed Mir Muhammad Shah ◽  
Umair Ahmed
Keyword(s):  
Environmental Management ◽  
Supply Chain ◽  
Environmental Performance ◽  
Management Practices ◽  
Green Supply Chain ◽  
Green Innovation ◽  
Environmental Cooperation ◽  
The Impact ◽  
Moderating Role

Recently, environmental degradation has become a global issue, and a green supply chain has been considered as the appropriate solution for it. Also, this issue gets the intentions of recent researchers. Thus, the current article aims to examine the impact of green supply chain practices such as green purchase, internal environmental management, and customer environmental cooperation on environment performance in Bahrain. The goal also includes examining the moderating role of green innovation among the nexus of green purchase, internal environmental management, customer environmental cooperation, and environmental performance in Bahrain. The primary data collection method has been executed by the study and collected data by using questionnaires. The employees of the supply chain department of the hydrocarbon industry in Bahrain are the respondents. The statistical results show that green purchase, internal environmental management and customer environmental cooperation have positive relationships with environmental performance. The outcomes also exposed that green innovation has played an influential moderating role among the nexus of green purchase, internal environmental management, customer environmental cooperation, and environmental performance in Bahrain. These findings provide guidelines to the regulators that they should develop effective policies related to the implementation of supply chain practices that improve environmental performance.

scholarly journals Inclusive environmental disclosure practices and firm performance

2018 ◽  
Vol 38 (9) ◽  
pp. 1815-1835 ◽  
Author(s):  
Annachiara Longoni ◽  
Raffaella Cagliano
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Financial Performance ◽  
Environmental Performance ◽  
Environmental Disclosure ◽  
Conceptual Foundation ◽  
Chain Management ◽  
Content Type ◽  
Positive Effects ◽  
The Impact

Purpose Little empirical work has been done on the effects of inclusive environmental disclosure and green supply chain management (GSCM) on firm outcomes. The literature on environmental disclosure suggests that it is a useful practice to improve a firm’s reputation and its financial performance and also to establish a dialogue with stakeholders improving environmental performance. Recent conceptual contributions in the supply chain management literature state that stakeholder expectations and informational needs increasingly concern firm supply chains. Thus, the authors propose that positive effects of inclusive environmental disclosure practices are enhanced in presence of GSCM practices. The paper aims to discuss these issues. Design/methodology/approach To test these relationships a combination of primary data on environmental disclosure practices, GSCM practices and environmental performance, and secondary data on financial performance was used. A series of hierarchical regression models were performed to test the disclosure-outcome relationships and the moderation of GSCM practices. Findings Results provide empirical support for the impact of inclusive environmental disclosure practices on financial performance but no support for the impact on environmental performance. Specifically, the more inclusive the environmental disclosure practices the greater and positive is the impact on financial performance in presence of GSCM practices. Originality/value This study provides empirical evidence of the joint effects of inclusive environmental disclosure and GSCM practices on environmental and financial performance. Doing so, it reinforces the recent conceptual foundation that firms should align and leverage on supply chain management for disclosure practice effectiveness.

scholarly journals The role of disclosure and transparency in financial reporting

2015 ◽  
Vol 3 (1) ◽  
pp. 60 ◽  
Author(s):  
Shaban Mohammadi ◽  
Behrad Moein Nezhad
Keyword(s):  
Financial Reporting ◽  
Voluntary Disclosure ◽  
Disclosure Of Information ◽  
The Impact

<p>Voluntary disclosure and transparency can preserve the interests of shareholders, and the company's performance improves. in this paper, the importance of transparency in financial reporting and expressed its limitations and quality of disclosure and transparency, we express and at the end of the importance and benefits of voluntary disclosure, as well as major issues and the impact of voluntary disclosure of information in the market. we will examine.</p>

The relation between voluntary carbon disclosure and environmental performance

2017 ◽  
Vol 59 (6) ◽  
pp. 784-803 ◽  
Author(s):  
Grigoris Giannarakis ◽  
George Konteos ◽  
Nikolaos Sariannidis ◽  
George Chaitidis
Keyword(s):  
Environmental Sustainability ◽  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Ghg Emissions ◽  
Index Score ◽  
Managerial Behavior ◽  
Environmental Disclosure ◽  
Content Type ◽  
Pollution Levels

Purpose The purpose of this study is to investigate the effect of environmental performance on the environmental disclosure level. Design/methodology/approach Carbon disclosure leadership index score is considered as a proxy of carbon disclosure level, while greenhouse gas (GHG) emissions as a proxy of environmental performance. In addition, six control variables are used: return on assets, financial leverage, company’s size, CEO duality, board size and percentage of independent directors on board. The sample comprises 102 companies from a population of Standard & Poor’s 500 (S&P 500) companies over a five-year period, 2009-2013. Findings Results revealed that higher pollution levels in terms of GHG emissions affect negatively the dissemination of carbon disclosure information, suggesting a positive relationship between environmental performance and environmental disclosure level. In addition, companies with good environmental performance in relation to their average environmental performance disseminate more carbon information in their disclosures. Thus, the carbon disclosure level is indicative of environmental performance consistent with the voluntary disclosure theory. Practical implications The managerial behavior regarding the relation of environmental disclosure and environmental performance is explained. In addition, the findings should be of use to those investors interested in finding carbon emission information so that they assess investments and evaluate their current portfolios in terms of environmental sustainability. Originality/value It is intended to ascertain the reliability level of carbon disclosure regarding carbon emission information by incorporating the carbon disclosure leadership index score and GHG emissions.

scholarly journals Populism and Environmental Performance

2021 ◽  
pp. 1-27
Author(s):  
Tobias Böhmelt
Keyword(s):  
Environmental Performance ◽  
Regime Type ◽  
Right Wing ◽  
Combine Data ◽  
Executive Leaders ◽  
Right Wing Populism ◽  
Left And Right ◽  
The Impact ◽  
Level Performance

Abstract This article examines the impact of populism on environmental politics, focusing on countries’ outcome-level performance. I develop the argument that populist leadership likely undermines environmental quality. First, populist leaders tend to reject and refrain from implementing “green” policies, as these are usually promoted by “corrupt elites.” Second, populism erodes democratic institutions, thus offsetting a series of mechanisms that are related to better environmental outcomes. Empirically, I combine data from the Global Populism Database covering sixty-six countries and more than two hundred executive leaders with information on environmental performance at the outcome level. The findings suggest that populist leadership is strongly linked to lower environmental performance—also when controlling for a series of alternative influences and distinguishing between left- and right-wing populism. This research greatly adds to our understanding of the determinants of environmental policies, the role of regime type and ideology, and the literature on populism.

scholarly journals A ROLE A CORPORATE GOVERNANCE AND FIRM’S ENVIRONMENTAL PERFORMANCE: A MODERATING ROLE OF INSTITUTIONAL REGULATIONS

2019 ◽  
Author(s):  
Farheen Akram ◽  
Muhammad Abrar-ul-Haq ◽  
Saqlain Raza
Keyword(s):  
Climate Change ◽  
Corporate Governance ◽  
Environmental Performance ◽  
Global Scale ◽  
Manufacturing Companies ◽  
State Regulations ◽  
Governance Environment ◽  
The Impact ◽  
Moderating Role

Climate change has become one of the biggest issue across the globe as most countries have been bearing the consequences of this phenomenon on a global scale. Countries have been drafting environmental regulations to help mitigate the environmental pollution caused by climate change. Therefore, the implications of environmental policies in various sectors of the economy are dependent on state regulations. The main objective of this study is to investigate the impact of corporate governance on environmental performance. Furthermore, this study examines the impact of institutional regulations on the relationship of corporate governance and firms’ environmental performance. The data was collected from the top 120 manufacturing companies that are based in Pakistan, India, China and Bangladesh. The binary logit regression methodology was employed in this study. The results indicate that the attributes of corporate governance have a positive and significant impact on green performance. In addition, the results were also positive and significant on the moderating role of institutional regulation for corporate governance and firm performance. Hence, based on the empirical findings, this study recommends strict environmental institutional regulations to further enhance environmental performance. Keywords:Green performance, corporate governance, environment, institutional policies

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