This chapter examines corporate environmental performance (CEP) and its relationship with environmental disclosure practices. It begins by conceptualizing and defining CEP, establishing its significance as a key metric in sustainable business practices. The chapter then explores CEP as a multidimensional construct, emphasizing the integration of various performance indicators that reflect ecological impact, resource efficiency, and compliance with environmental standards. Furthermore, the chapter analyzes the role of environmental management control systems in enhancing transparency and accountability, focusing on their capacity to facilitate the systematic disclosure of environmental information. The discussion further explores the objectives and implications of environmental performance measurement systems, highlighting their utility in guiding decision-making processes and fostering organizational improvement. The chapter concludes with an examination of environmental accounting frameworks and their influence on corporate accountability, underscoring the critical role of robust reporting mechanisms in aligning business operations with sustainable development goals.

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Corporate Environmental Performance and Environmental Disclosure

  • Mohamed Aman,
  • Lorenzo Lucianetti

摘要

This chapter examines corporate environmental performance (CEP) and its relationship with environmental disclosure practices. It begins by conceptualizing and defining CEP, establishing its significance as a key metric in sustainable business practices. The chapter then explores CEP as a multidimensional construct, emphasizing the integration of various performance indicators that reflect ecological impact, resource efficiency, and compliance with environmental standards. Furthermore, the chapter analyzes the role of environmental management control systems in enhancing transparency and accountability, focusing on their capacity to facilitate the systematic disclosure of environmental information. The discussion further explores the objectives and implications of environmental performance measurement systems, highlighting their utility in guiding decision-making processes and fostering organizational improvement. The chapter concludes with an examination of environmental accounting frameworks and their influence on corporate accountability, underscoring the critical role of robust reporting mechanisms in aligning business operations with sustainable development goals.