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Environmental disclosure and firm performance: current state and future avenues

Rubina Michela Galeotti et al.

International Journal of Applied Decision Sciences2025https://doi.org/10.1504/ijads.2025.144778article
AJG 1
Weight
0.50

What the paper says

This study aims to review the literature on environmental disclosure and firm performance in order to show current trends, challenges, and avenues for future research. We attempted a systematic and structured literature review of 67 studies published in 2001-2023 using the accounting journal in the Chartered Accounting Business School (CABS) ranking. The analysis revealed three main research streams: 1) firm performance, CSR and sustainability; 2) accounting and environmental disclosure; 3) board of directors and decision-making process in the field environment and firm performance. The relevance of this literature review is due to understanding the state of the art between environmental disclosure and firm performance. Through our work, we highlight the current and future issues in the firm performance and environmental disclosure. This paper supports future research and it is directed to academics, practitioners, policy makers and decision makers.

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https://doi.org/https://doi.org/10.1504/ijads.2025.144778

Or copy a formatted citation

@article{rubina2025,
  title        = {{Environmental disclosure and firm performance: current state and future avenues}},
  author       = {Rubina Michela Galeotti et al.},
  journal      = {International Journal of Applied Decision Sciences},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijads.2025.144778},
}

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Environmental disclosure and firm performance: current state and future avenues

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.