Can environmental information disclosure promote the high-quality development of enterprises? The mediating effect of intellectual capital

Multidimensional perspective of social capital and quality of financial decision on corporate value: The case of Pakistan

“…Growth in terms of performance has an impact on how social capital affects corporate value. A few researchers have noted that the social capital provides a new dimension for firm theory in the context of the new economy and that corporate core competencies go beyond organizational capital to include social capital (Jiang et al, 2021). The organizational capital shows the capacity for internal coordination, while the social capital shows the resources present in the external environment.…”

Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating Variables

“…The waste component is very important in the environmental dimension of sustainability, just as the environmental dimension is an essential component of corporate social responsibility [ 13 ] because it concerns the impact of companies on living and non-living natural systems, water, land, air, and ecosystems [ 12 ]. Most research has considered environmental aspects [ 1 , 5 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 ], but few have focused their attention on waste [ 4 , 27 , 28 ].…”

“…Thus, this work intended to look upon the main influences of the waste information disclosure behavior of manufacturing listed companies on financial performance and analyze the moderating impact of annual productivity, board size, and the environmental-sensitive industry. According to the legitimacy theory, the more a company discloses and reports on detailed environmental information, the more it will improve its degree of legitimacy and, at the same time, its image amongst the public [ 13 , 15 , 52 ]. Therefore, to ensure a high quality of environmental information disclosure as well as financial performance, the distinct and detailed tracking of reported information is necessary to have an effective control over pollution, the resulting waste, and other environmental information.…”

“…Prior studies on the topic can be grouped into three main categories: those that demonstrate a positive correlation, ones that, on the contrary, proved a negative influence of environmental information disclosure on profitability, and those that argued that the influence is not relevant. On one hand, studies [ 15 , 29 , 36 , 53 ] that showed the positive influence of environmental information disclosure on a company’s image, reputation, a reduction in financing costs, and an increase in its profitability are the ones that placed the theoretical framework of the research on the pillars of signaling theory. Thus, the quality of reporting and environmental information disclosure is a responsibility towards society and is part of the company’s global performance concept, and through the amount and degree of detailed information disclosure, companies send signals to the market and compete with other companies in the same sector.…”

How Does an Environmental Information Disclosure of a Buyer’s Enterprise Affect Green Technological Innovations of Sellers’ Enterprise?

“…Enterprise are the largest contributors of both green technological innovations and environmental problems [ 5 ]. In the past, China’s crude economic development led to increasingly prominent environmental problems, such as resource shortages and ecological environment issues, and environmental protection has become increasingly important [ 6 ]. The external stakeholders’ desires and demands to access environmental information of companies have gained prominence [ 7 ].…”