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Environmental Disclosure: Critical Issues and New Trends (Routledge Research in Sustainability and Business) - Tapa blanda

Lepore, Luigi; Pisano, Sabrina

 
9781032158501: Environmental Disclosure: Critical Issues and New Trends (Routledge Research in Sustainability and Business)
Tapa blanda
ISBN 10: 1032158506 ISBN 13: 9781032158501
Editorial: Routledge, 2022

Sinopsis

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.

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Acerca del autor

Luigi Lepore is Full Professor of Business Administration at Parthenope University. He has been visiting researcher at IE Business School and Institute for Court Management. His research interests focus on corporate governance, accounting, and public management. He has participated in several conferences and has published numerous articles in international journals.

Sabrina Pisano is Associate Professor of Business Administration at Parthenope University. She has been visiting researcher at Stern School of Business of New York University. Her research interests focus on voluntary disclosure, corporate social responsibility, and corporate governance. She has participated in several conferences and published numerous articles in international journals.

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Editorial
Routledge
Año de publicación
2022
Idioma
Inglés
ISBN 10 
1032158506
ISBN 13 
9781032158501
Encuadernación
Tapa blanda
Número de edición
1
Número de páginas
266
Contacto del fabricante
Taylor and Francis, GPSR Taylor and Francis
gpsr@taylorandfrancis.com

Taylor & Francis Verlag GmbH, Kaufingerstraße 24
München
80331
Alemania