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Enhancing environmental information transparency through corporate social responsibility reporting regulation

Citations

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Cited by:

  1. Beata Sadowska & Magdalena Wójcik-Jurkiewicz & Grzegorz Zimon & Adam Lulek & Nina Stępnicka & Robert Walasek, 2023. "The Business Model in Energy Sector Reporting—A Case Study from Poland: A Pilot Study," Energies, MDPI, vol. 16(4), pages 1-18, February.
  2. Yasmim Maia Pederneiras & Johann Meckenstock & Ana Isabel Cerqueira Carvalho & Ana Paula Barbosa‐Póvoa, 2022. "The wicked problem of sustainable development in supply chains," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 46-58, January.
  3. Han Zhang & Wenfan Qian & Shuxin Yang & Xueting Li & Shujun Guo, 2025. "Leveraging Environmental Information Disclosure for Sustainable Cities: Quasi-Experimental Evidence from China," Sustainability, MDPI, vol. 17(11), pages 1-31, May.
  4. Dumisani Chirambo, 2026. "Strategies for promoting climate change transparency and inclusive growth through south-south climate change cooperation," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 28(3), pages 5923-5943, March.
  5. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
  6. Kesen Zhang & Bilal Ahmed & Ruping Wang & Baoying Gu, 2025. "The Influence of Internal Governance and External Legitimacy on Greenwashing: A Digitalization Perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(2), pages 4881-4909, February.
  7. Ligorio, Lorenzo & Venturelli, Andrea & Caputo, Fabio, 2022. "Tracing the boundaries between sustainable cities and cities for sustainable development. An LDA analysis of management studies," Technological Forecasting and Social Change, Elsevier, vol. 176(C).
  8. Yuan Zhang, 2025. "Bridging the Gap to Sustainability: How Culture and Context Shape Green Transparency in Chinese Firms," Sustainability, MDPI, vol. 17(3), pages 1-23, January.
  9. Chang Liu & Xiaoping Zhao, 2025. "Earnings Pressure and Corporate Social Responsibility Impression Management," Service Science, INFORMS, vol. 17(1), pages 18-34, March.
  10. Zhengguang Li & Ping Li & Xibo Zhao & Ziying Tu, 2022. "Business Strategy and Environmental Information Disclosure Quality: Empirical Evidence from Chinese Heavy Pollution Listed Firms," IJERPH, MDPI, vol. 19(14), pages 1-18, July.
  11. Sun, Xiaowen & Du, Zhenhua, 2024. "Enhancing capital market efficiency: The role of data assets disclosure in reducing stock price synchronicity," International Review of Economics & Finance, Elsevier, vol. 94(C).
  12. Camelia-Daniela Hategan & Ruxandra-Ioana Pitorac & Nicoleta-Daniela Milu, 2021. "Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context," IJERPH, MDPI, vol. 18(24), pages 1-17, December.
  13. Hasan, Mostafa Monzur & Bhuiyan, Md Borhan Uddin & Taylor, Grantley, 2025. "Reprint of: Corporate culture and carbon emission performance," The British Accounting Review, Elsevier, vol. 57(1).
  14. Oana Marina Radu & Voicu D. Dragomir & Ningshan Hao, 2023. "Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union," Sustainability, MDPI, vol. 15(23), pages 1-32, November.
  15. repec:bcp:journl:v:8:y:2024:i:9:p:1636-1647 is not listed on IDEAS
  16. repec:bcp:journl:v:9:y:2025:i:10:p:3717-3730 is not listed on IDEAS
  17. Wu Ning & Ummar Faruk Saeed & Angelina Kissiwaa Twum & Abednego Osei, 2024. "Can ESG disclosures promote firms going concern? Evidence from BRICS countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3792-3803, September.
  18. Li, He & Lu, Juan, 2023. "Can low-carbon mergers and acquisitions reduce carbon emissions? Evidence from China's energy companies," Energy, Elsevier, vol. 283(C).
  19. Cristóbal Parra Quesada & Manuela Cañizares Espada, 2024. "Relationship of market capitalization of the IBEX 35 to corporate social responsibility and transparency," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3551-3572, July.
  20. Fabio Caputo & Giampiero Palazzo & Lorenzo Ligorio, 2026. "Business Intelligence in Supply Chain Management: Insights for Performance and Sustainability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 1446-1464, January.
  21. Qiyu Huang & Yan Zhang & Xiang Li & Xiangning Mu & Mingyu Wang, 2025. "Unmasking Isomorphic Behaviors in Corporate Sustainability: Evidence From ESG Disclosure and Practices in Emerging Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4690-4725, July.
  22. repec:bcp:journl:v:8:y:2024:i:9:p:2315-2324 is not listed on IDEAS
  23. Xu, Shengnan & Su, Shaohua, 2025. "Enterprise investment in the era of digital finance: Information transparency and investment efficiency analysis," Finance Research Letters, Elsevier, vol. 74(C).
  24. Maria Chiara Demartini & Valentina Beretta & Anna Larisch, 2025. "Does the transparency of sustainability reports matter? A quantitative assessment," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 18-43, January.
  25. Sri Wahyuningrum, Indah Fajarini & Sriningsih, & Puspita, Annisa Sila & Budihardjo, Mochamad Arief & Chegenizadeh, Amin & Nikraz, Hamid, 2025. "Has mandatory reporting improved environmental disclosure quality in Indonesia?," World Development Perspectives, Elsevier, vol. 39(C).
  26. Fengyuan Li, 2025. "The Relationship Between Digital Transformation and Organisational Efficiency in China: The Mediating Role of Information Disclosure," SAGE Open, , vol. 15(3), pages 21582440251, August.
  27. Rosella Carè & Paolo Agnese & Massimiliano Cerciello & Simone Taddeo, 2025. "Does It Pay Off to Disclose Sustainability Information? The Effect of ESG Disclosure on ESG Controversies in European Banks," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 3294-3310, March.
  28. Yining Zhou & Geoff Lamberton & Michael B. Charles, 2023. "An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity," Sustainability, MDPI, vol. 15(3), pages 1-22, February.
  29. Giuseppe Nicolo' & Francisco Javier Andrades‐Peña, 2024. "Does corporate governance influence environmental, social and governance disclosure practices of state‐owned enterprises? An international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4715-4731, September.
  30. Haoming Ding & Wonhee Lee, 2024. "ESG and Financial Performance of China Firms: The Mediating Role of Export Share and Moderating Role of Carbon Intensity," Sustainability, MDPI, vol. 16(12), pages 1-21, June.
  31. Kaiyuan Yang & Xiaoyan Huo & Zhaoyu Sun & Peigong Li & Stavros Sindakis & Saloome Showkat, 2024. "Investigating The Role of Accounting Information Comparability in Mitigating Stock Price Crash Risk: Evidence from China’s Knowledge-Based Economy," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 10022-10056, September.
  32. Wesley Friske & Atanas Nik Nikolov & Todd Morgan, 2024. "Making the grade: An analysis of sustainability reporting standards and Global Reporting Initiative adherence ratings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2098-2108, May.
  33. Raffaele Trequattrini & Fabio Nappo & Benedetta Cuozzo & Alberto Manzari, 2024. "Creating value by corporate anti‐corruption models: An empirical analysis in the Italian scenario," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5590-5605, November.
  34. Sayem Hossen & Monalisa Moon Joti & Md. Golam Rashed, 2025. "Language of Persuasion and Misrepresentation in Business Communication: A Textual Detection Approach," Papers 2508.09935, arXiv.org.
  35. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
  36. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
  37. Roberto Linzalone & Salvatore Ammirato & Alberto Michele Felicetti & Vincenzo Corvello & Francesco Santarsiero, 2025. "Exploring stakeholder engagement network behavior: Strategic and managerial implications for corporate social responsibility," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 1201-1224, October.
  38. Veltri, Stefania & Bruni, Maria Elena & Iazzolino, Gianpaolo & Morea, Donato & Baldissarro, Giovanni, 2023. "Do ESG factors improve utilities corporate efficiency and reduce the risk perceived by credit lending institutions? An empirical analysis," Utilities Policy, Elsevier, vol. 81(C).
  39. Jing Lu & Kathleen Rodenburg & Lianne Foti & Ann Pegoraro, 2022. "Are firms with better sustainability performance more resilient during crises?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3354-3370, November.
  40. Ehsan Poursoleyman & Amin Pourrezaei Nav & Gholamreza Mansourfar & Hamzeh Didar, 2025. "How Does Corporate Information Environment Influence CSR?," IJFS, MDPI, vol. 13(3), pages 1-21, July.
  41. Wunhong Su & Xingxing Hu & Liuzhen Zhang, 2023. "Association Between Directors With Foreign Experience and Firms’ Environmental Disclosure," SAGE Open, , vol. 13(4), pages 21582440231, December.
  42. Xu, Jing & Wang, Lu, 2025. "Social responsibility, board composition, and corporate legal risk," Finance Research Letters, Elsevier, vol. 77(C).
  43. Valenza, Giuseppe & Damiano, Rodolfo, 2023. "Sustainability reporting and public value: Evidence from port authorities," Utilities Policy, Elsevier, vol. 81(C).
  44. Tingqian Pu, 2025. "Bridging digitalization and environmental, social, and governance performance: the moderating effect of CEO duality and government linked corporations," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-19, December.
  45. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
  46. Asunción Agulló-Torres & Francisco-José Del Campo-Gomis & David-Bernardo López-Lluch & Irene Arias-Navarro, 2026. "Evaluation of the environmental commitment of all large and medium-sized Spanish wineries based on objective information from their websites," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 72(3), pages 190-206.
  47. Sara Ratti & Marika Arena & Giovanni Azzone & Laura Dell'Agostino, 2025. "Beyond Corporate Environmental Disclosure: Tangible Efforts or Greenwashing? The Case of Italian Non‐Financial Listed Companies," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(5), pages 7694-7713, October.
  48. Dorota Dobija & Claudia Arena & Łukasz Kozłowski & Joanna Krasodomska & Justyna Godawska, 2023. "Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 66-90, January.
  49. Wei Deng & Jing Shao, 2022. "Empowering Green Development: How Social Media Interaction Influences Environmental Information Disclosure of High-Polluting Firms," IJERPH, MDPI, vol. 19(16), pages 1-20, August.
  50. Stefania Camoletto & Laura Corazza & Simone Pizzi & Erica Santini, 2022. "Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1122-1133, September.
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