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03186aam a2200457 i 4500 001 4FA1B174CD6211EE9507C16149ECA4DB 003 SILO 005 20240217010049 008 221102t20232023enka b 001 0 eng 010 $a 2022036768 020 $a 1032158506 020 $a 9781032158501 020 $a 1032158484 020 $a 9781032158488 035 $a (OCoLC)1350246807 040 $a DLC $b eng $e rda $c DLC $d OCLCF $d NhCcYBP $d SILO 042 $a pcc 050 00 $a HD30.255 $b .L47 2023 100 1 $a Lepore, Luigi, $e author. 245 10 $a Environmental disclosure : $b critical issues and new trends / $c Luigi Lepore and Sabrina Pisano. 264 1 $a Abingdon, Oxon ; $b Routledge, $c 2023. 300 $a vii, 258 pages : $b illustrations ; $c 24 cm. 490 1 $a Routledge research in sustainability and business 504 $a Includes bibliographical references and index. 520 $a "This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company's decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasizing the transition from voluntary to mandatory disclosure. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability"-- $c Provided by publisher. 650 0 $a Management $x Environmental aspects. 650 0 $a Corporate governance $x Environmental aspects. 650 0 $a Social responsibility of business $x Environmental aspects. 650 0 $a Environmental reporting. 650 0 $a Sustainable development reporting. 650 0 $a Disclosure of information. 650 7 $a Disclosure of information. $2 fast $0 (OCoLC)fst00894870 650 7 $a Environmental reporting. $2 fast $0 (OCoLC)fst01742702 650 7 $a Management $x Environmental aspects. $2 fast $0 (OCoLC)fst01007185 650 7 $a Sustainable development reporting. $2 fast $0 (OCoLC)fst01202201 700 1 $a Pisano, Sabrina, $e author. 776 08 $i Online version: $a Lepore, Luigi. $t Environmental disclosure $d Abingdon, Oxon ; New York, NY : Routledge, 2023 $z 9781003245933 $w (DLC) 2022036769 830 0 $a Routledge research in sustainability and business 941 $a 1 952 $l OVUX522 $d 20240217010931.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=4FA1B174CD6211EE9507C16149ECA4DBInitiate Another SILO Locator Search