Zobrazeno 1 - 10
of 58
pro vyhledávání: '"Martin Freedman"'
Autor:
Martin Freedman, Bikki Jaggi
Advances in Environmental Accounting and Management has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms'activities. Second, it makes managem
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 13:1169-1200
Purpose As more companies choose to disclose corporate social responsibility (CSR) information, it is important to gain an understanding of the quality of disclosures and factors that influence quality. The purpose of this study is to examine the rol
Publikováno v:
Energy Efficiency. 15
Autor:
Tesfaye Taddese Lemma, Ayalew Lulseged, Mthokozisi Mlilo, Martin Freedman, Mehrzad Azmi Shabestari
Publikováno v:
International Journal of Accounting & Information Management. 28:667-683
Purpose This study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South Africa, an emerging player in the climate policy debate. Design/method
Publikováno v:
Business Strategy and the Environment. 29:2130-2143
The study examines whether corporate carbon risk exposure is associated with financial reporting quality and whether voluntary carbon disclosure mediates the relationship. We analyze data drawn from firms traded on the Johannesburg Stock Exchange (JS
Publikováno v:
Journal of Cleaner Production. 382:135203
Publikováno v:
Business Strategy and the Environment. 27:1733-1740
This study examines the impact of penalties assessed to publicly traded firms by the U.S. Environmental Protection Agency (EPA). Specifically, we look at whether there is an impact on earnings for firms that were fined by the EPA. There are two compe
SEC’s 2010 Release on Climate Change: Shifting from Voluntary to Mandatory Climate Change Disclosure
Autor:
Martin Freedman, Jin Park
Publikováno v:
Social and Environmental Accountability Journal. 37:203-221
Although the United States Congress has not federally mandated climate change policies, the Securities and Exchange Commission (SEC) has instituted climate change disclosure policies. As part of th...
Autor:
Jin Dong Park, Martin Freedman
The United States Securities and Exchange Commission (SEC) issued an interpretative release ostensibly mandating the disclosure of the impact that climate change may have on the registrant. One means of enforcement for this release is through the use
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::31239aecf2c0835491b49ff0cfc63522
https://doi.org/10.1108/s1041-706020190000021003
https://doi.org/10.1108/s1041-706020190000021003
Publikováno v:
International Journal of Business and Social Research, Vol 5, Iss 11, Pp 75-86 (2015)
The second phase of the Kyoto Protocol began in 2008. European nations had committed to reduce greenhouse gases (GHG) by an average of 8 percent from the base year 1990 by the end of 2012. A little less than half of the actual reduction in GHG emissi