The accuracy of financial report projections of future environmental capital expenditures: a research note

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The international integrated reporting framework : key issues and future research opportunities (2014, unknown): “…what really is <IR> offering in the way of additional information to report (e.g. Gray et al., 1995; Guthrie and Parker, 1989; Cho and Patten, 2007; Patten, 1991, 1992, 1995, 2005; Walden and Schwartz, 1997; Brown and Deegan, 1998; O’Donovan, 2002; Deegan et al., 2002; Bansal and Clelland, 2004)…”
From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China (2013, background): “Environmental disclosure under the mandatory regulation setting is mostly a legitimacy device and not an accountability mechanism (Patten 2005), as more environmental disclosure is to meet with the increasing demand for stakeholders to legitimate their existence to match the increasing focus on envi”
Strategic cost management and performance : the case of environmental costs (2016, background): “The specific identification of environmental costs may be used as information to pursue or preserve social legitimacy in order to reduce the likelihood of costly public policy actions taken against the organization (Patten, 2005).”
Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012, background): “Speciﬁcally, economic factors may inﬂuence environmental performance (Clarkson et al. 2011) and ECEs investment decisions (Patten 2005), and thus need to be controlled for.”