From compliance to sustainability: the impact of the NZX governance code on environmental reporting / Gayani Hewagama, Elizabeth Rainsbury and Wajira Dassanayake
This paper examined changes in environmental reporting following the introduction of the New Zealand Stock Exchange (NZX) Corporate Governance Code, which recommends reporting of environmental, social, and governance (ESG) information. The environmental disclosures of the top 50 NZX companies from 2...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | en |
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Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2025
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/115809/1/115809.pdf https://ir.uitm.edu.my/id/eprint/115809/ https://apmaj.uitm.edu.my/ |
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