Conference object, Preprint English OPEN
Cho , Charles H.; Freedman , Martin; Patten , Dennis M.;
  • Publisher: HAL CCSD
  • Subject: legitimacy theory | voluntary disclosure theory. | voluntary disclosure theory | Toxic Release Inventory | environmental capital expenditure | environmental regulation | materiality | [SHS.GESTION]Humanities and Social Sciences/Business administration | voluntary disclosure theory,environmental capital expenditure,environmental disclosure,environmental regulation,legitimacy theory,materiality,Toxic Release Inventory,voluntary disclosure theory. | [ SHS.GESTION ] Humanities and Social Sciences/Business administration | environmental disclosure
    acm: ComputingMilieux_COMPUTERSANDSOCIETY | InformationSystems_MISCELLANEOUS

International audience; In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we f... View more
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    28 references, page 1 of 3

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