The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
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References listed on IDEAS
- Mark Cohen & V. Santhakumar, 2007. "Information Disclosure as Environmental Regulation: A Theoretical Analysis," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 37(3), pages 599-620, July.
- Ralf Isenmann & Christoph Bey & Markus Welter, 2007. "Online reporting for sustainability issues," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 487-501, November.
- Jansson, Åse & Nilsson, Fredrik & Rapp, Birger, 2000. "Environmentally driven mode of business development: a management control perspective," Scandinavian Journal of Management, Elsevier, vol. 16(3), pages 305-333, September.
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More about this item
Keywords
EMAS; XBRL; environmental reporting; digital reporting; value compatibility; industrial firms;All these keywords.
JEL classification:
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
- M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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