Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure
In recent years, companies receive pressure to release environmental, social, and governance (ESG) disclosure, since these are perceived as critical issues by society. Despite this pressure, ESG disclosure practices considerably vary by firm. Prior academic literature investigated country- and firm-...
| Authors: | ; ; ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2018
|
| In: |
Journal of business ethics
Year: 2018, Volume: 150, Issue: 1, Pages: 79-98 |
| Further subjects: | B
M14
B Institutional Theory B Firm-specific determinants B Q56 B Country-specific determinants B ESG disclosure B Legitimacy theory B M41 |
| Online Access: |
Volltext (lizenzpflichtig) |
