An Analysis of the Environmental Disclosure Practices of Publicly Traded Companies in Various Countries
Year: 2025
Type: article
Abstract: The credibility of this research is compromised by the limited level of business understanding of environmental disclosure. Companies are required to disclose environmental information as part of their transparency efforts and to attract stakeholders. The objective of this study is to identify the commonalities and distinctions in the comprehension of environmental disclosure among publicly traded corporations. Furthermore, the objective of this study is to ascertain the elements that impact the variations in environmental disclosure among public corporations in different countries. This study is a literature review that analyzes qualitative data from twenty-one globally accessible publications published over the last five years. The period is from 2020 to 2024. The research findings demonstrate that environmental disclosure is a crucial factor in contemporary corporate operations and the promotion of environmental sustainability. Environmental disclosure can enhance firm financial performance, optimize capital market efficiency, and positively influence investor perception. Nevertheless, global environmental disclosure methods fluctuate as a result of local disparities and overarching legislation.
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411354443