The Development of Global Environmental and Social Reporting

An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

“…Companies with manufacturing processes that negatively influence the environment will have more disclosure compared with companies in other industries. In general, industries including mining, petroleum, and chemical companies will emphasize the environment, health, and safety [21,22], and firms in the finance and service industries will disclose behaviors related to social issues and donations [22]. The empirical results of numerous studies have demonstrated that the mining, resource, paper and pulp, electric power, water resource, as well as chemical and medical industries significantly influence the environment [56,57].…”

Trends and determinants of corporate non-financial disclosure in Greece

“…In this regard, the growth of the World Wide Web and internet-based communication channels turned research from paper-based reporting to the electronically-available disclosures made by companies on their websites (e.g. Adams and Frost, 2006;Bolívar, 2009;Chapple and Moon, 2005;Esrock and Leichty, 1998;Line et al, 2002;Rikhardsson et al, 2002;Rowbottom and Lymer, 2009).…”

“…In particular, companies in the mining, oil and chemical sectors seem to disclose more information regarding environmental management and employees' health and safety measures (Line et al, 2002), while the financial sector, and the tertiary-service sectors in general, seem to give more emphasis to labour practices, product responsibility and broader social issues (Line et al, 2002). In addition, corporations in sectors with high environmental sensitivity e that is firms classified in the petroleum, energy or transport sector e tend to disclose more information 1 Greece is ranked 10th out of 14 European countries in the trust of national companies and businesses.…”

Managing sustainability with strategic planning tools: A longitudinal analysis of multiple case studies

“…Sustainability management is not a new topic; however, it continues to have international significance for both the private sector and the public utility sector (Boyce, 2000;Frost and Seamer, 2002;Line et al, 2002;Vagnoni, 2001). European and national laws, which apply strict rules to public utility companies such as waste sector firms, have helped increase the attention being paid to sustainability, particularly concerning the promotion of efficiency, effectiveness, and accountability (Maruccio and Steccolini, 2005).…”