ENVIRONMENTAL DISCLOSURE Critical Issues and New Trends

• Main Authors: Lepore, Luigi (Author), Pisano, Sabrina (Author)
• Format: Book
• Language: English
• Published: Abingdon, Oxon; New York Routledge 2023
• Series: Routledge research in sustainability and business
• Subjects: Management > Environmental aspects; Corporate governance > Environmental aspects; Social responsibility of business > Environmental aspects
• Online Access: Click Here to View Status and Holdings.
• Physical Description: vii, 258 pages 24 cm
• Bibliography: Includes bibliographical references and index.
• ISBN: 9781032158501

"This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, 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, emphasizing the transition from voluntary to mandatory disclosure. 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"