Environmental Disclosure - Critical Issues and New Trends (Paperback)

This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and 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, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. 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.

General

Imprint:	Taylor & Francis
Country of origin:	United Kingdom
Series:	Routledge Research in Sustainability and Business
Release date:	December 2022
First published:	2022
Authors:	Luigi Lepore • Sabrina Pisano
Dimensions:	234 x 156mm (L x W)
Format:	Paperback
Pages:	258
ISBN-13:	978-1-03-215850-1
Categories:	Books > Business & Economics > Business & management > International business Books > Business & Economics > Business & management > Business strategy Books > Business & Economics > Business & management > Business negotiation Books > Earth & environment > The environment > Applied ecology > General Books > Earth & environment > The environment > Pollution & threats to the environment > Global warming Promotions
LSN:	1-03-215850-6
Barcode:	9781032158501

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