Identify and describe three (3) of these disclosures. (200 words Following a personal introduction,…

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Following a personal introduction, and before you begin gathering information about the clients’ existing financial situation or needs, there are certain Read More Topic: …
Topic: Identify and describe three (3) of these disclosures. (200 words Following a personal introduction, and before you begin gathering information about the clients’ existing financial situation or needs, there are certain disclosures you are required…

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Original essay on: Factors Influencing Corporate Environmental Disclosures*

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Factors Influencing Corporate Environmental
Disclosures*
MATT WEGENER, HEC Montreal
FAYEZ A. ELAYAN, Brock University
SANDRA FELTON, Brock University
JINGYU LI, Brock University
ABSTRACT
We investigate the effectiveness of the Carbon Disclosure Project (CDP), a notfor-
profit organization that facilitates environmental disclosures of firms with institutional
investors, thereby serving as a corporate governance mechanism for
shareholders to influence the firm’s environmental disclosures. We examine firm
characteristics associated with firms’ decisions to disclose carbon-related information
via the CDP for a sample of 319 Canadian firms over a four-year period. In
particular, we examine how firms’ decisions to disclose via CDP are associated
with shareholder activism, litigation risk, and the opportunity for low-cost positive
publicity once requested by the firms’ “signatory” investors. Our results also show
that management’s decision to release climate change data is associated with
domestic, but not foreign, signatory investors. We also find that disclosing firms
tend to be those from lower polluting industries with less exposure to litigation
risk. This suggests that this new form of coordinated shareholder activism may
not be successful at altering the behavior of firms that are heavier polluters.
Keywords Environmental disclosure; Carbon Disclosure Project; Environmental
corporate governance; Signatory and institutional investors
FACTEURS INFLUANT SUR LA COMMUNICATION D’INFORMATION
ENVIRONNEMENTALE PAR LES SOCIÉTÉS
RÉSUMÉ
Les auteurs se penchent sur l’efficacite´ du Carbon Disclosure Project (CDP), organisme
sans but lucratif qui s’emploie a` promouvoir la communication d’information
environnementale par les entreprises ayant des investisseurs institutionnels, un me´canisme
de gouvernance graˆ ce auquel les actionnaires peuvent exercer une influence
sur l’information environnementale publie´e par les socie´ te´ s. Ils e´tudient les caracte´ ristiques
de l’entreprise associe´es a` la de´ cision de communiquer l’information relative
aux e´missions de carbone par l’interme´diaire du CDP, pour un e´chantillon de
319 socie´ te´ s canadiennes sur une pe´riode de quatre ans. Ils se demandent en particu-
* We thank Amin Mawani and Irene Gordon. We also thank the Institute for International Issues in
Accounting (IIIA) for the generous funding.
AP Vol. 12 No. 1 — PC vol. 12, no 1 (2013) pages 53–73 © CAAA/ACPC
doi:10.1111/1911-3838.12007
lier en quoi la de´cision des socie´ te´s de communiquer des donne´es par l’interme´diaire
du CDP est lie´e a` l’activisme des actionnaires, aux risques de litiges et a` la perspective
d’une publicite´ positive a` faible couˆ t une fois l’information demande´e par les
investisseurs « signataires » des socie´ te´ s. Les re´sultats de l’e´tude indiquent que la
de´cision de la direction de publier des donne´es sur les changements climatiques est
associe´e aux investisseurs signataires nationaux, mais non aux investisseurs signataires
e´trangers. Les auteurs constatent e´galement que les socie´te´s qui publient cette
information sont ge´ne´ralement celles qui appartiennent a` des secteurs d’activite´
moins polluants, moins expose´ s aux risques de litiges. Ces observations portent a`
croire que cette nouvelle forme d’activisme conjugue´ des actionnaires pourrait ne
pas parvenir a` modifier le comportement des socie´ te´ s qui sont d’importants pollueurs.
Mots clés : Carbon Disclosure Project, communication d’information environnementale,
gouvernance environnementale, investisseurs signataires et
institutionnels
As focus shifts from debating the existence of global warming to formulating proposals
to mitigate its damages, governments face increased pressure to regulate greenhouse
gas (GHG) emissions. Investors are concerned over how businesses will
respond to new emissions constraints.1 This has increased the importance of corporate
environmental governance, which the Environment Agency defines as “the full
range of best practice approaches to management by companies of their environmental
impacts, risks, performance and opportunities” (2004: 15). To assess how stricter
regulations may impact a company, investors need information about the firm’s environmental
practices and current GHG emissions. The Carbon Disclosure Project
(CDP) is a not-for-profit organization that assists investors in gathering this information.
This study examines the factors associated with management’s decision to disclose
environmental information through the CDP.
Previous studies have found the current rules governing financial reporting to
be defi…

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Critically Discuss The Level Of Corporate Social Responsibility Disclosures In India. (3,000 Word)

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Buy Coursework: Coursework Writing- Do you think too much information in the disclosures leads to overload and “reader numbness”?

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Buy Coursework: Coursework Writing- Do you think too much information in the disclosures leads to overload and “reader numbness”?
Are there any disclosures not currently required that you think would benefit investors? If you were an investor today, buying a stock-what might you like to read in the footnotes that would make you have more confidence that the price you are paying for the stock is a correct value?
Do you think too much information in the disclosures leads to overload and “reader numbness”? In other words, there is so much information that it is too much for all but the experts to digest? Or do you think that an investor (or entity engaging in business, such as a banker or creditor) really receives value from the disclosures and it is up to them to educate themselves enough about the disclosures to use them wisely?
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#075

ACCG923: Accounting Standards & Practice- Financial Reporting Disclosures- Accounting Assignment Help

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Internal Code: MAS7797
Accounting Assignment Help:
Task:
As a new accounting graduate, you have just joined the financial reporting unit of a listed company* when your manager, the Chief Financial Officer (CFO), approaches you with your first task.
In their last meeting, the board members of your company is concerned about the company’s reputational standing in the market relating to the quality of financial information in the annual report and keen to ensure that asset values are appropriately reflected and disclosed in the company’s latest annual report.
Therefore, the Board decided to have a review of the relevant treatments and disclosures in the company’s latest annual report pertaining to impairment and whether these treatments and disclosures are aligned with the requirements for impairment as per AASB 136.
Required:Based on the Board’s decision, the CFO asks you to draft a business research report addressed to the Board of Directors on the following:
a. Provide a detailed explanation of the impairment write-down(s) made by your company in the year ended 30 June 2017. Your explanation should include a discussion of the asset/s that were impaired, the amount of the impairment write-down, the indicators of impairment and relevant disclosures in the 30 June 2017 financial report in relation to impairment testing.
b. A critical analysis of some of the complexities and key issues involved in impairment testing. In your analysis, you can refer to one or more publications issued by the ‘Big 4’ firms, accounting professional bodies or academic journals.
c. Critically analyse to what extent the latest annual report of your company meets the disclosure requirements for Impairment as per AASB 136.
d. Based on your findings in part c, critically discuss to what extent the disclosures on impairment align with the objective of general purpose financial reporting and, as a conclusion, recommend actions for improvement.
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