Construct · 1 fields · 1 citations

environmental disclosure: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Accounting

what firms publicly report about their environmental impacts and performance, and how this relates to actual performance.

In accounting, environmental disclosure refers to what firms publicly report about their environmental impacts and performance, and how this relates to actual performance. This meaning comes from Clarkson (2008) in Accounting, Organizations and Society.[1]

Unit
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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructs performance6 fields · 8 citationsjingle · one word, five performances selective environmental disclosure1 fields · 1 citationsanchor · a standalone construct

References

Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327. https://doi.org/10.1016/j.aos.2007.05.003

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