Literature Review on Corporate Environmental Responsibility

Panagiotis Dimitropoulos () and Konstantinos Koronios ()
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Panagiotis Dimitropoulos: University of Peloponnese
Konstantinos Koronios: University of Peloponnese

Chapter Chapter 3 in Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU, 2021, pp 51-68 from Springer

Abstract: Abstract The scope of the current chapter is to provide a contemporary literature review on corporate environmental responsibility (CER) by offering a comprehensive theoretical framework and a timeline on its development within the corporate world. Also, the chapter will present a brief discussion on the motivation for firms to adopt CER activities via environmental management tools (EMTs). The final section of the chapter is devoted on discussing the main empirical findings on the literature regarding the association of CER with accounting and financial issues relating to financial performance, innovation, capital structure decisions, firm risk, cash holdings, payout policies and the quality of published accounting information (value relevance, earnings management, and accounting conservatism).

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-72773-4_3

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DOI: 10.1007/978-3-030-72773-4_3

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