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An examination of social and environmental reporting strategies

Author

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  • Denis Cormier
  • Irene M. Gordon

Abstract

Keywords: Environment, Disclosure, Costs

Suggested Citation

  • Denis Cormier & Irene M. Gordon, 2001. "An examination of social and environmental reporting strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 14(5), pages 587-617, December.
    • Handle: RePEc:eme:aaajpp:eum0000000006264
    DOI: 10.1108/EUM0000000006264
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    Citations

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    Cited by:

    1. Samara López-Ruiz & Nazaret Ibáñez-Rueda & Jorge Guardiola & Francisco González-Gómez, 2023. "Does the Ownership of Water Utilities Influence Water-Saving Advice Provided to Service Users? An Analysis of the Spanish Water Sector," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 37(8), pages 3299-3318, June.
    2. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
    3. Branco, Manuel Castelo & Gomes, Delfina & Martins, Adelaide, 2023. "Exploring tax-related sustainability reporting by electric utilities," Utilities Policy, Elsevier, vol. 82(C).
    4. Amirus Salat, 2023. "Value Relevance of Climate Change Disclosure: An Empirical Study on The Oil & Gas Companies Listed on Toronto Stock Exchange (TSX)," International Journal of Science and Business, IJSAB International, vol. 26(1), pages 82-94.
    5. D'Amore, Gabriella & Landriani, Loris & Lepore, Luigi & Testa, Maria, 2024. "A multi-criteria model for measuring the sustainability orientation of Italian water utilities," Utilities Policy, Elsevier, vol. 89(C).
    6. Gabriella D’Amore & Maria Testa & Luigi Lepore, 2023. "How Is the Utilities Sector Contributing to Building a Sustainable Future? A Systematic Literature Review of Sustainability Practices," Sustainability, MDPI, vol. 16(1), pages 1-19, December.
    7. Chen, Hongtao & Fang, Xiumei & Xiang, Erwei & Ji, Xiaojia & An, Maolin, 2023. "Do online media and investor attention affect corporate environmental information disclosure？Evidence from Chinese listed companies," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 1022-1040.
    8. Hutchinson, Mark C. & Lucey, Brian, 2024. "A bibliometric and systemic literature review of biodiversity finance," Finance Research Letters, Elsevier, vol. 64(C).
    9. Chun Cai & Saddam A. Hazaea & Mohammed Hael & Ebrahim Mohammed Al-Matari & Adeeb Alhebri & Abdulmajeed Mawhan H. Alfadhli, 2024. "Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review," Sustainability, MDPI, vol. 16(10), pages 1-34, May.
    10. Mio, Chiara & Fasan, Marco & Scarpa, Francesco, 2023. "Materiality investor perspectives on utilities’ ESG performance. An empirical analysis of ESG factors and cost of equity," Utilities Policy, Elsevier, vol. 82(C).
    11. Mehmood, Asad & De Luca, Francesco & Quach, Hao, 2023. "Investigating how board gender diversity affects environmental, social and governance performance: Evidence from the utilities sector," Utilities Policy, Elsevier, vol. 83(C).

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    Keywords

    environment; disclosure; costs;
    All these keywords.

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