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Eugenio D'Amico Daniela Coluccia Stefano Fontana Silvia Solimene 《Business Strategy and the Environment》2016,25(3):178-192
In this paper, we have studied the factors that influence the environmental disclosures of Italian listed companies. We also aimed to verify the effects produced by the introduction of specific legislation (albeit of a voluntary nature) on environmental disclosures. The analysis has the advantage of including all of the informational documents produced by the company. The analysis shows an (excessively) low level of disclosure of environmental information by the companies examined. The econometric analysis then shows, contrary to our hypothesis and the results of previous analyses carried out in other countries, a negative and statistically significant relationship between environmental disclosures, the presences of minority shareholders and large auditors and the listing of the company, including in foreign markets. We lastly observed that the introduction of ad hoc legislation as purely voluntary only affects the contents of quantitative environmental disclosures, which are unsuitable for a highly industrialized developed country. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
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Ferretti Fabio Pozza Andrea Pallassini Maurilio Righi Lorenzo Marini Fulvia Adami Sabrina Coluccia Anna 《Quality and Quantity》2019,53(3):1645-1656
Quality & Quantity - The Dignity construct, originally developed in end-of-life care, includes perceptions, cognitions and emotions related to the quality of being worthy of esteem or respect.... 相似文献
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