What is it about?
the presence of an environmental committee and an EMS is directly related to the disclosure of a greater amount of environmental information.
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Why is it important?
this study explores the role of an environmental committee and an EMS in enhancing the extent of environmental information disclosed, which is an area that is still sparsely researched
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This page is a summary of: Internal contextual factors influencing the extent of environmental disclosure, International Journal of Managerial and Financial Accounting, January 2014, Inderscience Publishers,
DOI: 10.1504/ijmfa.2014.066404.
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