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...
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 |
Similar Items
-
The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures
by: Sandra van der Laan
Published: (2009-12-01) -
Managements' Perceptions about Social Accounting Information Disclosures: Listed Companies in TSE
by: داریوش فروغی, et al.
Published: (2008-11-01) -
Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia
by: Lindrianasari Lindrianasari, et al.
Published: (2010-06-01) -
Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure
by: Frank Sampong, et al.
Published: (2018-11-01) -
Roles of tax planning in market valuation of corporate social responsibility
by: Tye Wei Ling, et al.
Published: (2018-01-01)