南方科技大学知识苑(SUSTech KC): Labor Market Institutions, Environmental Disclosure, and Environmental Impacts

题名	Labor Market Institutions, Environmental Disclosure, and Environmental Impacts
作者	Chu，Hsuan Lien 1; Liu，Nai Yng 2; Tsang，Albert3
发表日期	2023-06-01
DOI	10.2308/JIAR-2022-015
发表期刊	Journal of International Accounting Research 影响因子和分区
ISSN	1542-6297
EISSN	1558-8025
卷号	22 期号:2页码:31-55
摘要	We examine how country-level labor market characteristics affect corporate environmental disclosure practices and the environmental impacts of firms’ operations. Using a sample of firms from 36 countries over the 2005–2016 period, we show that firms domiciled in countries with more developed labor markets have higher levels of environmental disclosure and less damaging environmental impacts than firms in countries with less developed labor markets. In addition, we find that firms operating in countries with better-developed labor markets tend to reduce their environmental impacts through the purchase of goods and services rather than through substantive changes to their own operations. Taken together, the findings suggest that better-developed country-level labor market institutions play an important role in improving firms’ environmental disclosure and in reducing their environmental impacts.
关键词	environmental disclosure environmental impacts institutions labor market
相关链接	[Scopus记录]
收录类别	ESCI
语种	英语
学校署名	其他
WOS研究方向	Business & Economics
WOS类目	Business, Finance
WOS记录号	WOS:001047791300002
出版者	AMER ACCOUNTING ASSOC
Scopus记录号	2-s2.0-85165991415
来源库	Scopus
引用统计	被引频次[WOS]：1
成果类型	期刊论文
条目标识符	http://sustech.caswiz.com/handle/2SGJ60CL/559950
专题	南方科技大学
作者单位	1.National Taipei University,College of Business,Department of Accountancy,Taipei,Taiwan 2.National Central University,Graduate Institute of Accounting,School of Management,Taoyuan,Taiwan 3.Southern University of Science and Technology,SUSTech Business School,Department of Accounting,Shenzhen,China
推荐引用方式 GB/T 7714	Chu，Hsuan Lien,Liu，Nai Yng,Tsang，Albert. Labor Market Institutions, Environmental Disclosure, and Environmental Impacts[J]. Journal of International Accounting Research,2023,22(2):31-55.
APA	Chu，Hsuan Lien,Liu，Nai Yng,&Tsang，Albert.(2023).Labor Market Institutions, Environmental Disclosure, and Environmental Impacts.Journal of International Accounting Research,22(2),31-55.
MLA	Chu，Hsuan Lien,et al."Labor Market Institutions, Environmental Disclosure, and Environmental Impacts".Journal of International Accounting Research 22.2(2023):31-55.