Disclosure of Environmental Compliance Management on Corporate Websites: Literature Review and Future Research Foundation
Heiko Henning Thimm and
Karsten Boye Rasmussen
Additional contact information
Heiko Henning Thimm: Pforzheim University, Pforzheim, Germany
Karsten Boye Rasmussen: University of Southern Denmark, Odense, Denmark
International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility (IJSECSR), 2020, vol. 5, issue 1, 42-55
Abstract:
Environmental disclosure in business has been researched. However, only a few projects have addressed disclosures in connection to the companies' obligations to follow environmental laws, standards, and regulations which is the main objective of the field of corporate environmental compliance management (CECM). This article describes the basis of a systematic literature review and the current state of knowledge about CECM website disclosure. Furthermore, major conceptual and methodological aspects for future disclosure studies are presented. The authors also propose a global CECM data collection and further research directions in order to close today's knowledge gap concerning determining factors and major characteristics of CECM disclosure. The research directions are exemplified by a set of novel questions. Future investigations of these questions through corresponding data analysis on the basis of the proposed CECM data collection will yield new insights that are relevant for researchers, practitioners, and governmental agencies.
Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed
Downloads: (external link)
http://services.igi-global.com/resolvedoi/resolve. ... 8/IJSECSR.2020010103 (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:igg:jsecsr:v:5:y:2020:i:1:p:42-55
Access Statistics for this article
International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility (IJSECSR) is currently edited by Maria Palazzo
More articles in International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility (IJSECSR) from IGI Global
Bibliographic data for series maintained by Journal Editor (journaleditor@igi-global.com).