ترجمه مقاله نقش ضروری ارتباطات 6G با چشم انداز صنعت 4.0
- مبلغ: ۸۶,۰۰۰ تومان
ترجمه مقاله پایداری توسعه شهری، تعدیل ساختار صنعتی و کارایی کاربری زمین
- مبلغ: ۹۱,۰۰۰ تومان
Drawing on the importance of social accounting for sustainable development, we study practices of environmental disclosure on the websites of companies listed on the Copenhagen Stock Exchange. The first part of this paper produces and discusses descriptive evidence on environmental reporting practices by listed companies with respect to the content of disclosed information. We then undertake an explanatory task in order to identify the factors that determine environmental reporting for firms listed on the Copenhagen Stock Exchange. Firm size, financial leverage, the market-to-book ratio, and profitability are significantly associated with the breadth environmental disclosure.