volume 19, issue 3, P42-57 2015
DOI: 10.1108/mbe-04-2015-0019
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Stefano Fontana, Eugenio D'Amico, Daniela Coluccia, Silvia Solimene

Abstract: Purpose - This study aims to verify the presence, evolution and determinants of voluntary environmental disclosure from companies listed on the Milan Stock Exchange. The authors examined documentation of listed firms from 2006 and 2009. These years immediately precede and follow Italian legislative decree n. 32/2007, which introduced (albeit on a voluntary basis) disclosure of environment-related company information. Design/methodology/approach - The authors’ approach utilizes multivariate regression analysis.…

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