Gotowe bibliografie tematyczne / Environmental disclosure

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Gotowa bibliografia na temat „Environmental disclosure”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 28 stycznia 2023

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Artykuły w czasopismach na temat "Environmental disclosure"

Tadros, Hani, i Michel Magnan. "How does environmental performance map into environmental disclosure?" Sustainability Accounting, Management and Policy Journal 10, nr 1 (4.03.2019): 62–96. http://dx.doi.org/10.1108/sampj-05-2018-0125.

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Purpose Focusing on a sample of firms from environmentally sensitive industries over several years, this study aims to reexamine the association between environmental disclosure and environmental performance. Design/methodology/approach The authors use a panel data analysis to examine how the interaction between environmental performance and economic and legitimacy factors influence firms’ environmental disclosures. Findings Results suggest that environmental performance moderates the effect of economic and legitimacy incentives on firms’ propensity to provide proprietary environmental disclosure, with both sets of incentives being influential. More specifically, there appears to be a reporting bias based on the firm’s environmental performance whereas the high-performers disclose more environmental information in the three following vehicles: annual report, 10-K and sustainability reports combined. Results also show that economic and legitimacy factors influence the disclosure decisions of the low and high environmental performers differently. Practical implications Understanding the determinants of environmental disclosure for high and low environmental performers helps regulators to close the reporting gap between these firms. Social implications There is little evidence to suggest that firms with low-environmental performance attempt to use their disclosures to legitimize their environmental operations. Originality/value The study examines environmental disclosures of 78 firms over a period of 14 years in annual, 10-K and sustainability reports. The panel data analysis controls for significant cross-sectional and period effects.

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Acar, Ece, Kıymet Tunca Çalıyurt i Yasemin Zengin-Karaibrahimoglu. "Does ownership type affect environmental disclosure?" International Journal of Climate Change Strategies and Management 13, nr 2 (29.03.2021): 120–41. http://dx.doi.org/10.1108/ijccsm-02-2020-0016.

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Purpose In recent years, firms tend to direct their attention in communicating their environmental actions with their stakeholders. However, the level of environmental disclosers varies significantly among firms. This paper aims to explain the variation in environmental disclosure of firms based on their ownership type, namely – state ownership and institutional ownership. The study further aims to understand whether and how the relationship between ownership structure and environmental disclosure changes regarding countries’ development levels. Design/methodology/approach This paper uses a sample of 27,847 firm-year observations from 72 countries/economic districts between the years 2002 and 2017 and regression analysis to test how the relationship between different ownership structures and environmental disclosure and whether this relation is conditional on countries’ development levels. Findings This study finds that firms with higher state ownership have higher environmental disclosures and higher institutional ownership has a negative effect on environmental disclosures. Furthermore, this paper also documents that firms with higher state ownership and operating in developed countries have incrementally higher environmental disclosure, relative to firms operating in developing countries. Research limitations/implications The study has limitations that would provide possible starting points for further research. The first limitation is related to the environmental disclosure measure, which reflects the level of environmental disclosure of firms based on their disclosure information given in the Thomson Reuters, Asset4 database. A more refined measure can be constructed using hand-collected data based on linguistic analysis, which may reflect not only the level of the disclosure but also the quality of the environmental disclosure. The second limitation is the limited focus of the study toward state and institutional shareholding. Therefore, future research may consider examining the different types of ownership such as family ownership. Practical implications The findings of the study may help policymakers and regulators to consider the potential impact of various ownership types on environmental disclosures. Also, given the impact of countries’ development levels, regulators should consider that a one-size-fits-all is not applicable in environmental disclosures. Therefore, each country should consider the institutional dynamics of their operating environment to set appropriate regulations to enhance environmental disclosures. Social implications From a social perspective, the findings indicate that firms’ stakeholder engagement via environmental disclosures depends on the type of the controlling shareholders. Originality/value This study contributes to the literature by developing a new construct for environmental disclosure based on Biodiversity, Climate Change, Environmental Investments and Spill Impact Reduction performance measures. Further, grounding on legitimacy and stakeholder theories, this study shows the influence of ownership type on environmental disclosures and how this effect changes in accordance with the countries’ development.

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Acar, Merve, i Hüseyin Temiz. "Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context". International Journal of Emerging Markets 15, nr 6 (19.03.2020): 1061–82. http://dx.doi.org/10.1108/ijoem-04-2019-0255.

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PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

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Lyon, Thomas P., i Jay P. Shimshack. "Environmental Disclosure". Business & Society 54, nr 5 (13.08.2012): 632–75. http://dx.doi.org/10.1177/0007650312439701.

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Fabrizio, Kira R., i Eun-Hee Kim. "Reluctant Disclosure and Transparency: Evidence from Environmental Disclosures". Organization Science 30, nr 6 (listopad 2019): 1207–31. http://dx.doi.org/10.1287/orsc.2019.1298.

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Rachmawati, Rima, Sendi Gusnandar Arnan, Shinta Dewi Herawati i Roosaleh Laksono R. "Environmental Performance of Financial Performance and Moderated Environmental Disclosure". International Journal of Psychosocial Rehabilitation 24, nr 02 (12.02.2020): 3056–66. http://dx.doi.org/10.37200/ijpr/v24i2/pr200609.

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Kholmi, Masiyah, Attika Dewi Shaqinnah Karsono i Dhaniel Syam. "Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure". Jurnal Reviu Akuntansi dan Keuangan 10, nr 2 (3.08.2020): 349. http://dx.doi.org/10.22219/jrak.v10i2.11811.

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This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.

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He, Christina, i Janice Loftus. "Does environmental reporting reflect environmental performance?" Pacific Accounting Review 26, nr 1/2 (8.04.2014): 134–54. http://dx.doi.org/10.1108/par-07-2013-0073.

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Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The nature of environmental disclosure is measured as the ratio of hard to total disclosure items. Findings – Firms with more favourable environmental performance provide a higher level of environmental disclosure and include a greater proportion of hard disclosure items. However, the overall level of disclosure is lower than that observed in developed countries. Research limitations/implications – Due to data constraints, the proxy for environmental performance is based on the receipt and maintenance of environmental titles and awards and does not capture variation in the level of environmental performance of firms with no titles or awards. Practical implications – As China continues to embrace market-based economic reform, the ability to reflect sustainable choices through market transactions is of increasing importance to the preservation of economic, natural and social capital for future generations. Originality/value – The study examines the relation between environmental reporting and environmental performance by firms operating in industries that have been identified by a regulator as environmentally sensitive.

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Yao, Sheng, Lingling Pan i Zhipeng Zhang. "Does environmental disclosure have an auditing effect?" Managerial Auditing Journal 35, nr 1 (6.01.2019): 43–66. http://dx.doi.org/10.1108/maj-10-2018-2030.

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Purpose The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this trend is more obvious after than prior to the Measures for the Disclosure of Environmental Information (Measure) implemented in 2008. Design/methodology/approach Based on the Measures implemented in 2008, the authors select data for the listed manufacturing firms from 2004 to 2006 (Pre-Measure) and from 2009 to 2011 (Post-Measure) as research samples to investigate the relationships between environmental disclosures, audit opinions and audit fees with difference in difference models. In addition, we also consider the influence of media attention, the polluting industry and internal control on the audit effect of environmental disclosure. Findings The results show that the level of environmental disclosure is significantly negatively correlated with the possibility of issuing non-standard audit opinions and audit fees after measure is implemented, especially hard environmental information. Further evidence indicates that the auditing effect of environmental disclosures is stronger on firms that receive less media attention, in firms with better internal controls, and in firms belonging to industries with heavy pollution. Originality/value In the Chinese setting, a high level of environmental information disclosures can effectively reduce the audit risk and lead to a high possibility of standard audit opinions and low audit fees. This effect is pronounced after issuing Measure. The conclusions suggest that measure and increasing environmental disclosure have an obvious positive audit effect and that firms should be forced or encouraged to disclose more environmental information from the perspective of auditors in China.

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GADENNE, DAVID, i JONATHAN LADEWIG. "THE INFLUENCE OF AUSTRALIAN ENVIRONMENTAL PROTECTION AUTHORITY PROSECUTIONS ON CORPORATE ENVIRONMENTAL DISCLOSURES". Journal of Environmental Assessment Policy and Management 09, nr 03 (wrzesień 2007): 299–318. http://dx.doi.org/10.1142/s1464333207002822.

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This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of companies that had been prosecuted by the EPA, matched with non-prosecuted companies. Three types of environmental disclosures were considered — positive, negative, and neutral. It was found that companies increased only negative and neutral disclosures if prosecuted, and that disclosures had significantly increased since the Deegan and Rankin (1996) study, the latter finding most likely due to new legislation governing environmental disclosure. However, there was no correlation between the penalty amount and the disclosures that companies made, indicating that penalty amount does not impact on company disclosure practices.

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Rozprawy doktorskie na temat "Environmental disclosure"

Voss, Barbara de Lima. "Environmental disclosure". Florianópolis, SC, 2012. http://repositorio.ufsc.br/xmlui/handle/123456789/96420.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico. Programa de Pós-Graduação em Contabilidade
Made available in DSpace on 2012-10-26T11:51:41Z (GMT). No. of bitstreams: 1 301000.pdf: 1309918 bytes, checksum: 2d8b43395800bb46bb0234f7ccc6c67b (MD5)
A presente pesquisa tem pergunta de pesquisa: como estão sendo evidenciadas as informações ambientais relativas aos resíduos sólidos das empresas brasileiras potencialmente poluidoras no ano de 2010? Para atingir o objetivo geral desta pesquisa foram estipulados os seguintes objetivos específicos: (i) propor um modelo para identificar itens de evidenciação ambiental dos resíduos sólidos e (ii) avaliar o nível do disclosure ambiental no que tange aos resíduos sólidos. A metodologia da pesquisa é descritiva, e prática do tipo survey, dedutiva-indutiva, aplicada, os dados são secundários, quali-quantitativa, documental e a análise dos dados é sistêmica baseada na análise de conteúdo. Os procedimentos da coleta de dados contemplam a seleção das empresas que correspondem aos três requisitos: (i) pertencer ao segmento potencialmente poluidor conforme Lei Federal nº. 10.165/2000 e IBAMA (2011); (iii) possuir ações negociadas na bolsa de valores de São Paulo e da bolsa de mercadorias & futuros (BM&FBOVESPA) e (iii) apresentar o relatório de sustentabilidade com informações dos resíduos sólidos. O resultado dessa seleção contou com 235 empresas, porém apenas 35 empresas apresentaram o relatório de sustentabilidade com informações dos resíduos sólidos. Para a análise dos dados é construído um modelo Waste-Ede. Este modelo compreende a junção das ideias contidas no modelo EDE, na política nacional de resíduos sólidos (Lei Federal nº. 12.305/2010) e nas diretrizes da Global Reporting Initiative (2011). Os resultados mostram que as empresas estão no nível de "mercado" (conforme modelo) com média de 60,24 pontos, assinalando também que não há nenhuma correlação do índice Waste-Ede com as variáveis número de ações, ativo total, total de investimentos ambientais e em resíduos sólidos, patrimônio líquido e receita bruta. Os itens logística reversa, redução de resíduos sólidos e preocupação com passivos ambientais estão com nível baixo de evidenciação pelas empresas do estudo. Conclui-se que no ano de 2010 as empresas brasileiras potencialmente poluidoras do estudo respeitaram as pressões de seus usuários com suporte na teoria da legitimidade e na teoria dos stakeholders.

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Ahmad, Nassr Saleh Mohamed. "Corporate environmental disclosure in Libya : evidence and environmental determinism theory". Thesis, Edinburgh Napier University, 2004. http://researchrepository.napier.ac.uk/Output/2784.

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There is no doubt that in recent years Corporate Environmental Disclosure (CED) by corporations has received much attention among accounting academic researchers. However, reviewing previous studies has identified the following existing gaps which have given an impetus for this study and need to be bridged namely: (1) the need for a new approach of analysis namely, a three-dimensional analysis that includes the intra-country (external) factors, inter-organisational (internal) factors and content analysis; (2) the requirement for investigating other available means of CED such as internal reports and stand alone environmental reports; and (3) the call for examining CED practice in Libya where there was no previous attention given to this country. This study aims to examine the various aspects of CED in Libya with a view to testing the applicability of Environmental Determinism Theory. It did this initially by providing the first detailed and longitudinal description of the extent of practices of CED which were made by the all the largest industrial companies quoted on the Libyan Industrial Production Administration for the years 1998-2001. It then endeavoured to explain and understand this evidence of CED practice (or non-practice) by utilising (1) the perspectives of a sample of corporate managers of such companies regarding the nature of corporate environmental responsibility and CED; and (2) the political, economic and social contexts in which the CED is being made. To achieve this, three methods (triangulation approach) were utilised in this study, namely, content analysis, questionnaire and historiography. The results of content analysis showed that CED has yet to develop in Libya. There is no evidence of environmental disclosure either in terms of its quantity or quality, especially if the health and safety category is excluded. Libyan companies provide some statements in their annual reports, and, in some cases, other external reports (specific forms) or internal reports related to only one category of CED namely health and safety information. Apart from health and safety disclosed, the companies studied have disclosed no other environmental information. They still have a long way to go in order to reach the level reached by their counterparts in developed countries. An interesting point was that Libyan companies, by contrast with their counterparts even in developing countries, have given more attention to negative news. The perceptions of managers were investigated by using a questionnaire survey. Fifty three questionnaires were used with a rate of response of 62%. The results suggest that the vast majority of them accept that Libyan companies should recognise their environmental responsibility and provide environmental disclosure to the central authorities. However, most managers felt that a scarcity of legal and professional standards and guidelines, along with their lack of expertise, qualification and training in the field of CED have prevented them from engaging in CED. Therefore CED has not been put in the agenda of many Libyan companies. The analysis of the environmental influence on CED practice in Libya indicates that the social context including religion seems to be having to some extent an influence upon CED practice in Libya. However, the country's unique political and economic contexts along with the managers' attitudes and qualifications were the fundamental CED disclosure determinants. Therefore, this study has concluded that CED practices in Libya are shaped not only by one single factor but by the external and internal factors. The impact of the political, economic and social (external) factors reflects the indirect influence on the disclosure environment. Whereas, the internal factors (perception and cognition) reflect the direct impact of those involved in the disclosure process, namely the managers, as they are the ones who decide what information to be disclosed.

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Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia". Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that research relating to environmental accounting and disclosure in developing countries is small, and the majority of research in this area is in the context of developed countries. Moreover, no research has been undertaken that analyses and evaluates environmental accounting and disclosure (EAD) practices in Saudi Arabia. This research therefore aims to fill the gap identified in the literature. The main aims of this thesis were to examine current and perceived EAD in Saudi Arabia. Two methods were utilised to collect data for this endeavour. A questionnaire survey was distributed to three groups of respondents (namely, financial managers in the Top 100 Saudi companies, auditors, and accounting academics), and semi-structured interviews were conducted with members of these three groups to investigate issues relating to EAD in more depth. The main research findings point to the lack of adoption of current EAD practices by Saudi companies and only a small number of companies among the Top 100 in Saudi Arabia currently have an environmental policy (EP). These findings suggest a lack of awareness of the significance of environmental issues among organisations' management. In fact, lack of interest from organisations' management was thought to be the main reason for not adopting environmental accounting followed by insufficient benefits generated from it. Environmental issues were thought to influence the profitability, survival, competitiveness, image, and decision-making process of Saudi organisations. Accounting for and disclosing information about items related to the environment included water energy waste disposal recycling remediation and product life-cycle assessment (LCA). Improvement of the organisation's image in the eyes of the public was considered to be the most influential reason for the disclosure of environmental information (EI) disclosure followed by adherence to local environmental laws. Most important reasons preventing EI disclosure included the non existence of mandatory requirements to do so and non-requirement by Saudi accounting standards. Due to lack of regulations in Saudi Arabia, disclosure of EI is currently voluntary. The preferred form is a mixture of qualitative, quantitative, and financial forms. Finally, the overwhelming majority of respondents agreed that Saudi companies should adopt EPs appropriate to their size and activities, and these should include all commitments that will lead to limiting organisations' negative effects on the environment and enhancing positive effects. Environmental information systems (EISs) should be developed and implemented to facilitate EI production and disclosure. Measurement of all environmental impacts of an organisation should be carried out to facilitate decision-making both internally and externally. Governmental agencies and other non-governmental parties should play a major role in promoting environmental awareness to increase the adoption of EAD practices in Saudi Arabia.

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Jones, Kathryn Louise. "Corporate environmental disclosure : the medium and the message". Thesis, University of Sunderland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247310.

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Companies have been providing information on their interactions with the environment since the 1880s however there has been an upsurge in the amount of information they provide over the last three decades. This has been driven by a variety of legislative, internal, social drivers. These corporate environmental disclosures appear within three key channels and media: via the Internet, in their AnnuaVFinancial Report and in a stand alone Environmental Report. The USA was the fIrst country to introduce statutory requirements relating to the disclosure of environmental information in the AnnuaVFinancial Report - Securities Release 5235 and 5386. Many other countries, including the UK, are now considering making environmental disclosure, in some shape or form, mandatory. Benchmarking studies are frequently applied identify the leading companies in terms of Environmental Reports; companies within the utility sector are repeatedly cited as leaders. However most research and benchmarking studies compare what themes have been disclosed in a single channel or media, for example, emissions, waste, energy, and do not examine the quality of the disclosures or compare those disclosures in the different channels and media. Recently, qualitative characteristics relating to the quality of environmental disclosures have been developed including, inter alia, accessibility, credibility and inclusivity. This thesis therefore aims to (1) assess whether utility companies are also leaders in environmental disclosure via the Internet and in their AnnuaVFinancial Reports, (2) compare the effects of a voluntary and mandatory disclosure requirements on the environmental themes and qualitative characteristics disclosed in the AnnuaVFinancial Reports and Environmental Reports of electric power utilities based in the UK and USA and applies Lasswell's model as an integrating framework for (1) and (2) in order to assess what, if any, inferences can be made from a direct content analysis relating to 'why' and 'with what effect' environmental disclosures are made. Content analysis is applied to meet the three main aims of this thesis. First, a basic appearance or nonappearance form of content analysis is applied on 275 (utility and non-utility) companies to assess whether utility companies are also leaders in environmental disclosure via the Internet. The amount location and type of environmental themes that were disclosed within the AnnuaVFinancial Reports of 100 (utility and non-utility) companies were then identifIed via content analysis to assess whether utility companies are also leaders in environmental disclosure in their Annual Report and Financial Report. A more complex frequency content analysis was applied to assess the environmental themes and the qualitative characteristics disclosed by 20 electric power companies based in the UK and USA in their AnnuaVFinancial Reports and Environmental Reports to evaluate the affect of voluntary and mandatory disclosure requirements. The research shows that no companies are fully exploiting the capabilities of the Internet for environmental disclosure and that no one sector stands out as a leader. The oil, gas, coal and related services sector, not the utility sector, are leaders in terms of environmental disclosure within the AnnuaVFinancial Report, indeed there does not appear to be any consensus within the utility sector regarding the environmental themes that should be disclosed. Mandatory disclosure requirements heavily influence the amount, themes, balance, character and specifIcity of environmental disclosures made by of electric power companies based in the USA who appeared to target their disclosures in the AnnuaVFinancial Report and Environmental Report at different audiences. Electric power companies based in the UK, where there are no mandatory disclosure requirements, disclosed double the amount of information in their Environmental Report than companies based in the USA but disclosed less information in their AnnuaVFinancial Report which was virtually a subset of those in their Environmental Report in terms of the amount, themes, balance, character and specifIcity. It can be concluded from the application of Lasswell's model that environmental disclosures are made due to a combination of drivers, the types and qualitative characteristics of those disclosures depend on the relative importance of those drivers. More importantly the environmental disclosures have little effect due to their lack of credibility, and environmental disclosures, in particular, via the Internet were found to be unduly burdensome in terms of their accessibility. Stakeholders will fmd it difficult to create an informed image until there are generally accepted or mandatory standardised data collection methods, measurements and presentation for collating the environmental information itself and for the verifIcation statement therefore they need to be aware of the limitations of corporate environmental disclosures, be critical of the information and go back to the company for more details on any area of specific interest. Although companies may not want to allow stakeholders to create an informed image, guidelines are presented that can be used by companies to improve the accessibility and credibility of their environmental disclosures.

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Al-Shaer, Habiba. "The relationship between audit committees, corporate environmental disclosure, and environmental reputation : UK evidence". Thesis, Durham University, 2014. http://etheses.dur.ac.uk/9466/.

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The thesis examines the determinants of the volume of environmental disclosures and their quality, with particular reference to the role of audit committees and the role of such disclosures in the creation and sustenance of firms’ environmental reputation. It also examines the impact of environmental reputation on enhancing firm financial performance. Using a resource-based view (RBV) and quality signalling approach, this study examines three questions: first, to what extent are the volume and quality of environmental disclosures determined by the resource base of the firm and the quality of its audit committee?; second, does the combination of quality disclosures and audit committee add to the reputation of the firm?; and finally, what is the relationship between corporate environmental reputation and firm financial performance? Using a sample of UK FTSE 350 companies from 2007-2011, I found evidence that larger firms with higher quality audit committees make higher quality disclosures. These firms enhance their reputations by virtue of their size, the quality of their audit committees, the quality of their disclosures, and their board size. Larger firms with block shareholders tend to have greater volume of disclosures, whilst audit committees and larger boards tend to have no role in promoting such disclosures. Higher disclosure volume alone does not lead to increased reputation. These results therefore show support for the RBV quality signalling approach. Larger firms possess a greater resource base and, therefore, have the ability to invest in non-replicable corporate social responsibility (CSR) strategies. Audit committees, which possess Smith Report compliant features, promote reputation directly and through their determination of better quality disclosures that are difficult to replicate by competitors, thereby signalling the firm specific competitive advantage investments to the market. When revisiting the relationship between environmental reputation and financial performance, results indicate a positive impact of corporate environmental reputation on financial performance measured by both accounting and market-based measures, and were consistent with the RBV of the firm. Findings in this study have implications for managers in terms of disclosure practices where the quality of disclosure is an important aspect and of a higher value due to the difficulty of replication by companies not genuinely committed to environmental good practice. Moreover, the study aims to provide managers with a better view of how governance and specifically audit committee can impact the setting of environmental goals and enhance accountability. Finally, corporations looking to regain trust with investors and other stakeholders need to take steps towards an environmental agenda.

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Elijido-Ten, Evangeline. "Extending the application of stakeholder theory to Malaysian corporate environmental disclosures". Swinburne Research Bank, 2006. http://hdl.handle.net/1959.3/38308.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006.
A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)

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García, Jorge. "Essays on asymmetric information and environmental regulation through disclosure /". Göteborg : Dept. of Economics, School of Business, Economics and Law, Göteborg University, 2007. http://hdl.handle.net/2077/4382.

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Badkook, Roaa. "Corporate social and environmental disclosure : evidence from Saudi Arabia". Thesis, Middlesex University, 2017. http://eprints.mdx.ac.uk/22664/.

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The aim of this study is to elevate the understanding of corporate social and environmental disclosure (CSED) by examining the nature and level of CSED by the listed companies in Saudi Arabia. It analyses CSED determinant’s which includes: firm characteristics and corporate governance aspects. Four theoretical perspectives, namely stakeholder, legitimacy, institutional, and Agency theory, used to assist in better understanding and analysing the findings on the CSED in Saudi Arabia. This study adopts a quantitative approach; the selected sample consists of 164 corporate reports of Saudi companies listed on the Saudi Stock Exchange, in 2012. Content analysis is used to measure the extent of social and environmental information that are reported. An information index was devised. The data were examined using descriptive and statistical tests multivariate analyses and negative binomial regression. The results show more than 70% of the companies report social and environmental information, most of the disclosures are related to human recourses, community involvement and economics. Human recourses category rate is 41.5 %, community involvement at 24.5%, and economic disclosure is 20%. Less attention is given to environmental, customers and products reporting. The Saudi government encourages companies to follow the Saudisation regulations and the Ministry of Labour regulations. Hence companies tend to report considerably more on information issues addressed by the government. This study examines the factors affecting the level of CSED which are firm characteristics and corporate governance. CSED level is positively associated with firm characteristics (firm size, age, profitability, and leverage), and corporate governance mechanism (government ownership and audit firm size). There were no significant results for managerial ownership, foreign ownership, CEO duality, board size and independency. The determinants of CSED categories indicate that firm age is the most influential factor affecting the five categories and human resource is the category that is related with most of the factors.

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Aldrugi, A. M. "Environmental disclosure in the Libyan oil and gas sector". Thesis, Nottingham Trent University, 2013. http://irep.ntu.ac.uk/id/eprint/206/.

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Since 1990, interest in environmental disclosure (ED) has grown, and it is now seen as one of the most important types of social disclosure (Islam et al., 2005). This attention has not come out of the blue; as environmental costs rise year on year, it has become increasingly important to disclose these costs, as they can significantly impact upon the decisions made by the users of financial statements. This is especially important in light of the fierce competition between local and global companies. Concerned investors have therefore started to press for environmental information to be disclosed in companies’ annual reports. The vast majority of studies in the field of ED have so far focused on developed territories such as Western Europe, America and Australia, neglecting developing countries. The present study is motivated by the lack of research in developing countries in general and Libya in particular. It is an empirical investigation into the ED practices of oil and gas companies operating in Libya. This study is the first to explore ED practices in the oil and gas sector in Libya. This sector, which is considered one of the most polluting industrial sectors, accounts for 70% of Libyan’s Gross Domestic Product (GDP) and 98% of the country’s exports (Central Bank of Libya, 2009a). The main objectives of the present study are to identify the current state of ED, as described in the accounting literature, to observe how it is represented in the annual reports of oil companies operating in Libya, and to investigate the determinants of and reasons for ED. In addition, the study attempts to clarify the influence of company characteristics on ED. The aim is to contribute to current knowledge by addressing the shortage of studies on ED in developing countries. To achieve these objectives, three data collection methods were employed: questionnaires, content analysis and interviews. The results show that almost all companies provide some environmental information, although reports contain more positive and neutral than negative information. The respondents agreed strongly that some of the proposed drivers do indeed motivate companies to disclose environmental information, but they rejected others (see Table 6-10). When it came to identifying the obstacles that prevent companies from disclosing environmental information, local companies were consistent in accepting most of the proposed elements as barriers to ED, whereas a number of these elements were rejected by foreign companies (see Table 6-17). It was apparent that although some environmental rules and regulations do exist, they are not applied fully and control of ED is still weak. There is a significant positive association between level of ED and company size, company privatisation and company nationality. The investigation provides further evidence that these characteristics are important and have an impact on the level of ED. On the other hand, the age of the company is insignificant; it is negatively related to the level of ED.

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Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model". Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

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Includes bibliographies and references.
Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa. The objectives of this dissertation included the determination of an appropriate environmental reporting model, based on the critical review of the accounting legal and economic literatures. The reporting model suggested is that of compliance with legal environmental standards, with certain additional financial information. An existing disclosure index, enabling the objective measurement of environmental disclosure quality, was extended and adapted to the South African situation. Analysis of the index scores revealed an improvement in the quality of environmental disclosures over a five year period, and that disclosures are not influenced by a company's total assets or the presence of international shareholders. Analysis of index scores on a group basis revealed that disclosures are not made as a result of a top-down approach. However, companies in similar industries in a group tended to have almost identical disclosures. Comparison of the results of the South African survey with a similar American one, revealed a significant disparity between disclosure scores for the oil, paper and steel industries. This disparity is exacerbated by the difference in time period of at least 15 years, and suggests that the difference in disclosure quality is possibly as a result of the disparity in content and enforcement of legal environmental standards. With the opening up of international markets to South African business, producers may no longer be able to ignore international environmental standards, and the poor quality of South African disclosures may well prove unacceptable. Without more effective legal environmental standards, there will be little progress towards improved environmental disclosures.

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Książki na temat "Environmental disclosure"

Michael, Silverstein. Controller's environmental disclosure manual. Boston: Warren, Gorham & Lamont, 1996.

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Dennis, Campbell, i Center for International Legal Studies., red. Environmental hazards and duties of disclosure. London: Graham&Trotman/M. Nijhoff, 1994.

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Securities disclosure of contingent environmental liabilities. New York: J. Wiley, 1995.

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1961-, Karim Khondkar E., i Rutledge Robert W. 1950-, red. Environmental disclosure practices and financial performance. Westport, Conn: Praeger, 2004.

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Klavens, Jonathan. Environmental disclosure: When and how to disclose environmental matters under SEC and accounting requirements. Boston, MA (10 Winter Place, Boston 02108-4751): Massachusetts Continuing Legal Education, 2000.

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Mark, Stephan, i Abel Troy D, red. Coming clean: Information disclosure and environmental decision making. Cambridge, MA: MIT Press, 2011.

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Duncan, Austin, i World Resources Institute, red. Coming clean: Corporate disclosure of financially significant environmental risks. Washington, D.C: World Resources Institute, 2000.

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García, Jorge. Essays on asymmetric information and environmental regulation through disclosure. Göteborg: Göteborg University, 2007.

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Bünger, Dirk. Deficits in EU and US Mandatory Environmental Information Disclosure. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-22757-8.

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Reporting, recordkeeping, and disclosure requirements for an environmental audit. New York, N.Y: Executive Enterprises Publications Co., 1989.

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Części książek na temat "Environmental disclosure"

Aureli, Selena. "Environmental Disclosure". W Encyclopedia of Sustainable Management, 1–6. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_677-1.

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Lepore, Luigi, i Sabrina Pisano. "Main standards and guidance for environmental disclosure". W Environmental Disclosure, 149–89. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-6.

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Lepore, Luigi, i Sabrina Pisano. "Introduction". W Environmental Disclosure, 1–5. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-1.

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Lepore, Luigi, i Sabrina Pisano. "The role of environmental disclosure in the relationship with stakeholders". W Environmental Disclosure, 6–38. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-2.

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Lepore, Luigi, i Sabrina Pisano. "Empirical analysis of the determinants of the environmental disclosures released by European listed companies". W Environmental Disclosure, 190–247. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-7.

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Lepore, Luigi, i Sabrina Pisano. "Regulatory frameworks for environmental disclosure". W Environmental Disclosure, 113–48. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-5.

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Lepore, Luigi, i Sabrina Pisano. "Determinants and effects of environmental disclosure". W Environmental Disclosure, 83–112. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-4.

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Lepore, Luigi, i Sabrina Pisano. "Theoretical frameworks for environmental disclosure". W Environmental Disclosure, 39–82. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-3.

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Lepore, Luigi, i Sabrina Pisano. "Conclusions". W Environmental Disclosure, 248–52. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-8.

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Wu, Jing, i I.-Shin Chang. "Public Participation and Environmental Information Disclosure". W Environmental Management in China, 137–49. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-4894-9_12.

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Streszczenia konferencji na temat "Environmental disclosure"

Wu, Hongjun, i Xiaobo Shen. "Environmental Disclosure, Environmental Performance and Firm Value". W 2010 International Conference on E-Product E-Service and E-Entertainment (ICEEE 2010). IEEE, 2010. http://dx.doi.org/10.1109/iceee.2010.5661447.

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Cheng Ming-e. "Research on environmental information disclosure". W 2010 2nd International Conference on Information Science and Engineering (ICISE). IEEE, 2010. http://dx.doi.org/10.1109/icise.2010.5689201.

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Zumente, Ilze, Nataļja Lāce i Jūlija Bistrova. "ESG disclosure patterns in the Baltics". W 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.484.

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The goal of this article is to provide evidence on the volume of ESG disclosures of 34 companies listed on the NASDAQ Baltic stock exchange. It provides a broad view of the non-financial disclosure thoroughness and offers conclusions on the key characteristics of the Baltic listed companies in terms of ESG. By performing content analysis of the publicly available reports based on 106 ESG criteria and statistical analysis of the retrieved data, the disclosure patterns across reporting dimensions, industries, and company characteristics are analyzed. Authors find a wide range (8% to 67%) ESG transparency scores with an average of 41%. On aggregate, governance and social dimensions are reported better (49% and 44%) than environmental (24%). Correlation analysis was performed to test the correlation between ESG and selected financial metrics revealing that the ESG disclosure score correlates with the firm’s market capitalization.

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Chen, Xuan. "Analysis on Corporate Environmental Disclosure Behaviors". W International Conference on Humanities and Social Science 2016. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/hss-26.2016.111.

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Verawaty, Citra Indah Merina, Ade Kemala Jaya i Yuni Widianingsih. "Determinants of Environmental Disclosure in Indonesia". W 3rd Global Conference On Business, Management, and Entrepreneurship (GCBME 2018). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200131.047.

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"Research on Environmental Accounting Information Disclosure". W International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Hsu, Hsuehen. "Environmental information disclosure and firm performance". W 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icefs-17.2017.65.

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Abdullad Kadim Al-Karawy, Basim, i Safa Hamdi Raji Al-Tamimy. "The role of environmental disclosure in economic units to achieve sustainable development A case study in the Directorate of Diwaniyah Municipality". W 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/11.

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"The need for environmental accounting and environmental disclosure has become a concern of the countries and departments responsible for the company and has become one of the most important issues For the countries and companies began to pay attention since 1990 and the reasons vary, some due to the inside of the company The aim of the research is to highlight the types of environmental and mechanical costs that are used to adapt the unified accounting system applied in municipalities to the disclosure of environmental information in the financial statements. The research was applied by conducting an analytical study of the financial reports in Diwaniyah Municipality Directorate for the years 2015-2014 The research concluded with a set of conclusions, the most important of which was that the financial reports did not disclose any quantitative, qualitative or financial information about the costs and environmental revenues of Diwaniya Municipality and its application of the principle of recognition, measurement and accounting disclosure of environmental costs and revenues issued by the Intergovernmental Working Group of Experts on International Accounting Standards. The researched to some a range of proposals. The most important of which is the need for the competent authorities to contribute to the deepening of the concept of environmental accounting and the importance of creating an accounting system with an emphasis on the need to disclose financial reports adequately on environmental accounting information."

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Yue, Zhang, i Zhang Changjian. "Environmental Performance, Environmental Disclosure and the Role of media". W Proceedings of the International Conference on Economic Management and Green Development (ICEMGD 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icemgd-18.2018.36.

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Raporty organizacyjne na temat "Environmental disclosure"

Zivin, Joshua Graff, i Matthew Neidell. Days of Haze: Environmental Information Disclosure and Intertemporal Avoidance Behavior. Cambridge, MA: National Bureau of Economic Research, sierpień 2008. http://dx.doi.org/10.3386/w14271.

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Muller, Nicholas. Measuring Firm Environmental Performance to Inform Asset Management and Standardized Disclosure. Cambridge, MA: National Bureau of Economic Research, listopad 2021. http://dx.doi.org/10.3386/w29454.

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Klesta, Matthew. Home Mortgage Lending by Race and Income in the Time of Low Interest Rates: Examples from Select Counties in Kentucky, Ohio, and Pennsylvania from 2018 through 2021. Federal Reserve Bank of Cleveland, listopad 2022. http://dx.doi.org/10.26509/frbc-cd-20221129.

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Signed into law in 1975 by President Ford, the Home Mortgage Disclosure Act (HMDA) requires most financial institutions to disclose information on their mortgage lending. Annually, this information creates a publicly accessible data set that includes millions of records and covers about 90 percent of mortgage lending in the United States (Gerardi, Willen, and Zhang, 2020). More information on HMDA can be found in the summary "What is HMDA and why is it important?" Several years ago, the Cleveland Fed examined data for seven large urban counties in the Fourth District. At that time, we looked at how these counties performed post-Great Recession. In this report, we revisit those seven counties and examine how they performed during the COVID-19 pandemic and in an environment of record-low interest rates. This report is an analysis of HMDA data from 2018 through 2021 in seven counties: Allegheny, Pennsylvania (Pittsburgh); Cuyahoga, Ohio (Cleveland); Fayette, Kentucky (Lexington); Franklin, Ohio (Columbus); Hamilton, Ohio (Cincinnati); Lucas, Ohio (Toledo); and Montgomery, Ohio (Dayton). It focuses on several aspects of mortgage lending categorized by borrower race and income.

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Kannan, Bharadwaj, Roberto B. Pinheiro i Harry Turtle. A Spanner in the Works: Restricting Labor Mobility and the Inevitable Capital-Labor Substitution. Federal Reserve Bank of Cleveland, listopad 2022. http://dx.doi.org/10.26509/frbc-wp-202230.

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We model an environment with overlapping generations of labor to show that policies restricting labor mobility increase a firm's monopsony power and labor turnover costs. Subsequently, firms increase capital expenditure, altering their optimal capital-labor ratio. We confirm this by exploiting the statewide adoption of the inevitable disclosure doctrine (IDD), a law intended to protect trade secrets by restricting labor mobility. Following an IDD adoption, local firms increase capital expenditure (capital-labor ratio) by 3.5 percent (5.5 percent). This result is magnified for firms with greater human capital intensity. Finally, IDD adoptions do not spur investment in either R&D or growth options as intended.

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Forero-Alvarado, Santiago, Nicolás Moreno-Arias i Juan J. Ospina-Tejeiro. Humans Against Virus or Humans Against Humans: A Game Theory Approach to the COVID-19 Pandemic. Banco de la República, maj 2021. http://dx.doi.org/10.32468/be.1160.

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Externalities and private information are key characteristics of an epidemic like the Covid-19 pandemic. We study the welfare costs stemming from the incomplete information environment that these characteristics foster. We develop a framework that embeds a game theory approach into a macro SIR model to analyze the role of information in determining the extent of the health-economy trade-off of a pandemic. We apply the model to the Covid-19 epidemic in the US and find that the costs of keeping health information private are between USD $5.9$ trillion and USD $6.7$ trillion. We then find an optimal policy of disclosure and divulgation that, combined with testing and containment measures, can improve welfare. Since it is private information about individuals' health what produces the greatest welfare losses, finding ways to make such information known as precisely as possible, would result in significantly fewer deaths and significantly higher economic activity.

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