Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/196274 
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Erscheinungsjahr: 
2004
Schriftenreihe/Nr.: 
GEG Working Paper No. 2004/11
Verlag: 
University of Oxford, Global Economic Governance Programme (GEG), Oxford
Zusammenfassung: 
Financial markets are increasingly concerned about financial risks resulting from companies' environmental exposures and are demanding greater disclosure and transparency. Despite longstanding securities laws and regulations requiring such disclosures where environmental information is material, companies have not fully complied nor have regulators vigorously pressed enforcement actions. Studies of past disclosures of material environmental information in environmentally sensitive information show a pattern of inadequate disclosure. Greater transparency will promote more prudent environmental management by publicly owned companies by helping to resolve principal-agent problems between management and investors.
Dokumentart: 
Working Paper

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