@conference { , title = {New insights into the associations between financial performance, and environmental disclosure and performance.}, abstract = {This study employes dynamic models to examine the assocations between enivromental disclosure (ED), environmental performance (EP) and financial performance (FP) using a longitudinal multi-country sample. It responds to research calls from recent studies to investigate the pair-wise direction of causation between ED, EP and FP, and whether prior environmental disclosure impacts current environmental performance. Importantly, we find good environmental performance to be strongly associated with good financial performance. The causation tests imply one-way causation between the consturcts of interest. The results also show that prior environmental disclosure does not Granger cause current environmental performance. The key policy implication is that environmental performance should be central in the formulation of management strategy at the corporate level and in government policy at both national and international levels.}, conference = {40th Annual congress of the European Accounting Association (EAA 2017)}, note = {INFO COMPLETED (Contact now supplied file and requested that they be added to OpenAIR 25/7/2022 LM; REJECTED -- Contact replied to say they did not want this added to OpenAIR 24/5/2018 LM -- -- Info via Colin (AACSB forms) -- MIGRATION (version permitted = AAM; version held = NONE; licence permitted = BY-NC) PERMISSION NOT REQUIRED (EAA replied to say authors have copyright 12/4/2018 LM -- Requested permission from coopman@eiasm.be 12/4/2018 LM ) DOCUMENT READY (PPT file supplied from contact 25/7/2022 LM; Requested AAM again 22/5/2018 LM -- Requested doc from contact 12/4/2018 LM -- -- Info via Colin (AACSB forms) -- MIGRATION (version permitted = AAM; version held = NONE; licence permitted = BY-NC) ADDITIONAL INFORMATION: Hassan, Omaima -- Panel C}, publicationstatus = {Unpublished}, url = {https://rgu-repository.worktribe.com/output/247521}, keyword = {Environmental disclosure, Environmental performance, Financial performance}, author = {Hassan, Omaima and Romilly, Peter} }