Where firms choose to disclose voluntary environmental information

By C. de Villiers, C. V. Van Staden. 2011

382 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/06ff175a6e8ec56443abfbf05b84a3931e1ce6bd

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Citations in the corpus

Are CSR Disclosures Value Relevant? Cross-Country Evidence (2013, methodology): “Second, while prior studies generally examine the relation between CSR disclosures and contemporaneous firm performance (e.g. De Villiers & Van Staden, 2011; Freedman & Jaggi, 1988), we focus on the firm’s long-term expected value instead of current economic performance since the benefits of…”
Disclosure effects, carbon emissions and corporate value (2014, background): “Although voluntary disclosure is sometimes used when companies display poor environmental performance or have a poor environmental reputation (Milne and Patten, 2002; Clarkson et al., 2008; Aerts and Cormier, 2009; Cho and Roberts, 2010; Villiers and Staden, 2011; Cho et al., 2012), disclosure is ba”
The Impact of Carbon Emissions on Corporate Financial Performance: Evidence from the South African Firms (2018, background): “Recently, several studies within an African and/or South African context have scrutinised corporate environmental and/or green activities [10,11].”
The effect of DEFRA guidance on greenhouse gas (2014, background): “First, De Villiers and Van Staden (2011a) explained that the availability of such guidance, or of various voluntary reporting regimes such as those on GHG emissions, provides a compliance platform that symbolises a ﬁ rm's environmental efforts.”
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure (2016, background): “industries identified by De Villiers et al. (2011),(6) Ind_Sens for the forestry, metals mining, coal mining, oil and gas exploration, paper and pulp, chemicals, pharmaceuticals and plastics, iron and steel industries; and Utility for the electricity, gas, and waste water industries.”
Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020, background): “In relation to environmental performance, de Villiers et al. (2011) argue that boards with more independent directors are more likely to have more information and knowledge of monitoring environmental performance.”
The effect of carbon dissemination on cost of equity (2019, background): “Accordingly, firms with different levels of environmental performance induce different behaviours towards using communication channels to respond to environmental issues and concerns (de Villiers & Van Staden, 2011).”