Environmental Disclosure: Critical Issues and New Trends

This book provides a comprehensive overview of environmental disclosure,theoretical frameworks,regulatory frameworks,and empirical analysis. It is of interest to academics and students working in business and sustainability.

Format: Paperback / softback
Length: 258 pages
Publication date: 29 December 2022
Publisher: Taylor & Francis Ltd

Luigi Lepore and Sabrina Pisano, in their comprehensive work, delve into the intricate realm of environmental disclosure, providing a comprehensive overview of the current state of the art. They commence by delving into the historical roots and evolution of environmental disclosure, shedding light on the factors that have shaped its development. The authors then proceed to explore the diverse theoretical frameworks employed by scholars to understand the motivations behind companies' decisions to disclose environmental information. Each theoretical framework is meticulously examined, elucidating its conceptual underpinnings and highlighting how it has been applied to explain corporate environmental disclosure practices.

The second chapter of the book focuses on the evolving European regulatory frameworks, emphasizing the transition from voluntary to mandatory disclosure. It sheds light on the key standards and guidance developed by regulatory bodies, such as the European Union's Non-Financial Reporting Directive (NFRD) and the Global Reporting Initiative (GRI). The authors examine the impact of these regulations on companies' environmental reporting practices and discuss the challenges and opportunities they present.

In the concluding chapter, the book offers a captivating snapshot of the evolution of sustainability reporting practices in European Union nations over the past two decades. It explores the changing landscape, including the growth of sustainability reporting standards, the increasing importance of non-financial metrics, and the integration of sustainability into corporate governance frameworks. The authors provide valuable insights into the trends, challenges, and opportunities facing companies in their efforts to disclose environmental information transparently and responsibly.

Overall, "Environmental Disclosure: Theory, Practice, and Evolution" is a seminal work that offers a comprehensive and insightful examination of the complex world of environmental disclosure. It is a valuable resource for academics, researchers, policymakers, and practitioners seeking to understand the latest developments in this field and contribute to the ongoing dialogue on sustainable business practices.

Weight: 489g
Dimension: 234 x 156 (mm)
ISBN-13: 9781032158501