Discussion of “The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation”

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2022-05-25 DOI:10.1142/s1094406022800038

A. Charitou

引用次数: 0

Abstract

Although regulation on corporate social and environmental reporting in Europe has grown in recent years, there has been limited empirical research on the level, quality, and economic consequences of this regulated disclosure. Barbu, Feleaga and Ferrat (2022) advance our understanding of the impact of European Union legislation on the quantity of corporate environmental disclosures in Europe, showing that regulations improve the level of environmental disclosure. Future research on environmental reporting should provide more in-depth economic intuition and address issues related to differences in cross-country analyses, as well as investigate in more depth both the level and quality of increased disclosure on social and environmental issues, the factors influencing this type of disclosure, and any economic consequences.

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讨论“欧洲环境报告的演变:金融和非金融监管的作用”

尽管近年来欧洲对企业社会和环境报告的监管有所加强，但对这种监管披露的水平、质量和经济后果的实证研究有限。Barbu、Feleaga和Ferrat（2022）进一步理解了欧盟立法对欧洲企业环境披露数量的影响，表明法规提高了环境披露水平。未来对环境报告的研究应提供更深入的经济直觉，解决与跨国分析差异有关的问题，并更深入地调查社会和环境问题披露增加的水平和质量、影响这类披露的因素以及任何经济后果。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.

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