The Quality of Disclosures on Environmental Policy: The Profile of Financial Intermediaries

被引：31

作者：

Alberici, Adalberto ^{[1
]}

Querci, Francesca ^{[2
]}

机构：

[1] Univ Milan, Dept Econ Management & Quantitat Methods, Via Conservatorio 7, I-20122 Milan, Italy

[2] Univ Genoa, Dept Econ & Business Studies, Via Vivaldi 5, I-16126 Genoa, Italy

来源：

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT | 2016年 / 23卷 / 05期

关键词：

environmental disclosure; environmental reporting; environmental policy; quality of disclosures; financial intermediaries; MARKET; RESPONSIBILITY; INFORMATION; NUMBER; SECTOR; FIRM;

D O I：

10.1002/csr.1375

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study investigates the quality of voluntary disclosures on environmental policy by financial intermediaries (FIs), analyzing the Global Reporting Initiative's data. Through k-means cluster analysis, four segments of FIs are identified. Our results show a heterogeneous reality. The quality of disclosures is associated to the FIs' attributes and the home country's characteristics: FIs' size and operating profitability, national economic wealth, and national environmental performance. No association is found with the FIs' business area or their quotation on the stock market. The FIs' relevance for their domestic economy is not significant either. Copyright (c) 2015 John Wiley & Sons, Ltd and ERP Environment.

引用

页码：283 / 296

页数：14

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