Environmental and social disclosures : Link with corporate fi nancial performance

  • Yan Qiu, Amama Shaukat, Rajesh Tharyan
  • Published 2016

Abstract

Environmental and social disclosures entail costs, yet increasingly, large listed firms are making higher and better quality disclosures. In this paper we examine the link between a firm's environmental and social disclosures and its profitability and market value. We find that past profitability drives current social disclosures. However, consistent with… (More)

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