This paper investigates the impact of voluntary environmental information disclosure on firm profitability. Based on data for the period 2015– 2018, we implement a two-stage panel endogenous switching regression model to deal with endogeneity issues. Our findings document that voluntary environmental information disclosure enhances firms’ performance.
Voluntary Environmental Information Disclosure and Firms’ Profitability: Evidence from the Italian Manufacturing Sector
Parisi Valentino
2023-01-01
Abstract
This paper investigates the impact of voluntary environmental information disclosure on firm profitability. Based on data for the period 2015– 2018, we implement a two-stage panel endogenous switching regression model to deal with endogeneity issues. Our findings document that voluntary environmental information disclosure enhances firms’ performance.File in questo prodotto:
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