Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristics
(2024)
Journal Article
Kumar Saha, A., & Khan, I. (2024). Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristics. Journal of Applied Accounting Research, https://doi.org/10.1108/jaar-08-2023-0233
Purpose
This study examines how board characteristics influence air, water and renewable energy (AWR) disclosures in an emerging economy. It argues for the necessity of separating these disclosures to address unique environmental impacts and stakeho...
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