Dr Omaima Hassan o.hassan@rgu.ac.uk
Senior Lecturer
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.
HASSAN, O. and ROMILLY, P. 2017. New insights into the associations between financial performance, and environmental disclosure and performance. Presented at the 40th Annual congress of the European Accounting Association (EAA 2017), 10-12 May 2017, Valencia, Spain.
Presentation Conference Type | Lecture |
---|---|
Conference Name | 40th Annual congress of the European Accounting Association (EAA 2017) |
Conference Location | Valencia, Spain |
Start Date | May 10, 2017 |
End Date | May 12, 2017 |
Deposit Date | Jul 26, 2022 |
Publicly Available Date | Jul 26, 2022 |
Keywords | Environmental disclosure; Environmental performance; Financial performance |
Public URL | https://rgu-repository.worktribe.com/output/247521 |
HASSAN 2017 New insights into the associations (SLIDES)
(193 Kb)
Presentation
Licence
https://creativecommons.org/licenses/by/4.0/
Copyright Statement
HASSAN 2017 New insights into the associations (SLIDES PDF)
(633 Kb)
PDF
Licence
https://creativecommons.org/licenses/by/4.0/
Copyright Statement
The impact of corruption on analyst coverage. [Presentation]
(2022)
Presentation / Conference
What happened to audit fees during the coronavirus pandemic? [Presentation at EAA Annual Congress]
(2022)
Presentation / Conference
What happened to audit fees during the coronavirus pandemic? [Presentation at Audit and Assurance Conference]
(2022)
Presentation / Conference
Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights.
(2021)
Presentation / Conference
About OpenAIR@RGU
Administrator e-mail: publications@rgu.ac.uk
This application uses the following open-source libraries:
Apache License Version 2.0 (http://www.apache.org/licenses/)
Apache License Version 2.0 (http://www.apache.org/licenses/)
SIL OFL 1.1 (http://scripts.sil.org/OFL)
MIT License (http://opensource.org/licenses/mit-license.html)
CC BY 3.0 ( http://creativecommons.org/licenses/by/3.0/)
Advanced Search