The Drivers of Corporate Water Disclosure in Enhancing Information Transparency

This paper explores drivers of corporate water disclosure (CWD) from an aspect of accountability. Based on legitimacy theory and stakeholder theory, we propose six potential drivers of CWD. First, this paper uses an independent sample <i>t</i>-test to analyze differences in CWD among US...

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Bibliographic Details
Main Authors: Hui-Cheng Yu, Lopin Kuo, Beiling Ma
Format: Article
Language:English
Published: MDPI AG 2020-01-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/12/1/385