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Corporate environmental disclosure quality
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Bachelor's thesis
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en
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27+8
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This thesis examines the concept of high-quality environmental disclosure and seeks to develop a contemporary definition grounded in theory, regulatory developments, and empirical research. Although environmental disclosure has long been discussed within accounting, its quality remains difficult to define due to differing stakeholder perspectives, evolving reporting expectations, and the increasing global relevance of climate-related information. Through a structured review of academic literature and major disclosure frameworks, the study identifies common themes, determinants, and implications associated with disclosure quality.
Findings indicate that an unambiguous, universal definition of high-quality environmental disclosure is unlikely, as disclosure needs vary across users, industries, and jurisdictions. Nevertheless, the review reveals a set of recurring attributes, including materiality, relevance, clarity, comparability, verifiability, and alignment with stakeholder concerns. Evidence on firm-level outcomes such as valuation effects, cost of capital, or legitimacy benefits remains mixed, yet disclosure quality is increasingly tied to societal expectations and global regulatory convergence.
The thesis contributes by synthesising fragmented discourse into an integrated conceptualisation at a time of rapid standardisation in sustainability reporting. The work concludes by outlining limitations of the review and suggesting avenues for further research, such as longitudinal analysis of mandated reporting outcomes, improved measurement techniques, and cross-disciplinary investigation of stakeholder perceptions.