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- W3129868244 abstract "In recent years, the tilt of the corporate world towards non-financial reporting can be clearly seen from traditional accounting practices. Sustainability reporting disclosures are an important tool for providing information about the environmental and social performance of companies to their various stakeholders. From a financial perspective, for any firm, there is always a possibility of reporting more of the information that favours their interests or conceal that which is not in their favour. This study evaluates the annual and sustainability reports of 380 Indian, 400 Chinese and 400 USA companies from five highly polluting industries on the basis of GRI (global reporting initiatives) guidelines. From the result, it is inferred that the findings are consistent with the legitimacy theory. The result shows that the profitability and capital structure of firms in the sample do not affect the sustainability reporting practices significantly. In addition, larger firms have a tendency to disclose more information in their annual and sustainability reports than smaller firms." @default.
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- W3129868244 date "2020-01-01" @default.
- W3129868244 modified "2023-10-16" @default.
- W3129868244 title "Corporate Sustainability Practices in Polluting Industries: Evidence from India, China and USA" @default.
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- W3129868244 doi "https://doi.org/10.35784/pe.2020.1.17" @default.
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