[
Al-Najjar, B.; Anfimiadou, A. (2012). Environmental policies and firm value. Business Strategy and the Environment 21: 49–59. https://doi.org/DOI:10.1002/bse.713.10.1002/bse.713
]Search in Google Scholar
[
Bebbington, J.; Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Auditing & Accountability Journal 31(1): 2–24.
]Search in Google Scholar
[
Blacconiere, W. G.; Northcut, W. D. (1997). Environmental information and market reactions to environmental legislation. Journal of Accounting, Auditing & Finance 12(2).10.1177/0148558X9701200203
]Search in Google Scholar
[
Boiral, O.; Henri, J. (2012). Modelling the impact of ISO 14001 on environmental performance : A comparative approach. Journal of Environmental Management 99: 84–97. https://doi.org/10.1016/j.jenvman.2012.01.007.10.1016/j.jenvman.2012.01.007
]Search in Google Scholar
[
Boons, F.; Montalvo, C.; Quist, J.; Wagner, M. (2013). Sustainable innovation, business models and economic performance: An overview. Journal of Cleaner Production 45: 1–8. https://doi.org/10.1016/j.jclepro.2012.08.013.10.1016/j.jclepro.2012.08.013
]Search in Google Scholar
[
Bui, B.; Moses, O.; Houqe, M. N. (2019). Carbon disclosure, emission intensity and cost of equity capital: Multi-country evidence. Accounting & Finance 60(1): 47–71. https://doi.org/10.1111/acfi.12492.10.1111/acfi.12492
]Search in Google Scholar
[
Che-Ahmad, A.; Osazuwa, N. P. (2015). Eco-efficiency and firm value of Malaysian firms. International Journal of Managerial and Financial Accounting 7(3–4): 235–245.
]Search in Google Scholar
[
Cordeiro, J. J.; Sarkis, J. (1997). Environmental proactivism and firm performance: Evidence from security analyst earnings forecasts. Business Strategy and the Environment 6: 104–114.
]Search in Google Scholar
[
Cormier, D.; Magnan, M. (2007). The revisited contribution of environmental reporting to investors’ valuation of a firm’s earnings: An international perspective. Ecological Economics 62: 613–626. https://doi.org/10.1016/j.ecolecon.2006.07.030.10.1016/j.ecolecon.2006.07.030
]Search in Google Scholar
[
Derwall, J.; Guenster, N.; Bauer, R.; Koedijk, K. (2005). The premium puzzle. Journal of Financial Analysts 61(2): 51–63. http://www.jstor.org/stable/4480656.
]Search in Google Scholar
[
Dowell, G.; Hart, S.; Yeung, B. (2000). Do corporate global environmental standards create or destroy market value? Management Science 46(8): 1059–1074. https://doi.org/10.1287/mnsc.46.8.1059.12030.10.1287/mnsc.46.8.1059.12030
]Search in Google Scholar
[
Dowling, J.; Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behaviour. The Pacific Sociological Review 18(1): 122–136. https://doi.org/ https://doi.org/10.2307%2F1388226.
]Search in Google Scholar
[
Guenster, N.; Bauer, R.; Koedijk, K. (2011). The economic value of corporate eco-efficiency. European Financial Management 17(4): 679–704. https://doi.org/10.1111/j.1468-036X.2009.00532.x.10.1111/j.1468-036X.2009.00532.x
]Search in Google Scholar
[
Hart, S. L.; Dowell, G. (2011). A natural-resource-based view of the firm: Fifteen years after. Journal of Management 37(5): 1464–1479. https://doi.org/10.1177/0149206310390219.10.1177/0149206310390219
]Search in Google Scholar
[
Hassel, L.; Nilsson, H.; Nyquist, S. (2005). The value relevance of environmental performance. European Accounting Review 14(1): 41–61. https://doi.org/10.1080/0963818042000279722.10.1080/0963818042000279722
]Search in Google Scholar
[
Hojnik, J.; Ruzzier, M.; Manolova, T. (2017). Eco-innovation and firm efficiency: Empirical evidence from Slovenia. Foresight and STI Governance 11(3): 103–111. https://doi.org/10.17323/2500-2597.2017.3.103.111.10.17323/2500-2597.2017.3.103.111
]Search in Google Scholar
[
Huppes, G.; Ishikawa, M. (2005). A framework for quantified eco-efficiency analysis. Journal of Industrial Ecology 9(4): 25–41.
]Search in Google Scholar
[
Huppes, G.; Ishikawa, M. (2009). Eco-efficiency guiding micro-level actions towards sustainability: Ten basic steps for analysis. Ecological Economics 68(6): 1687–1700. https://doi.org/10.1016/j.ecolecon.2009.01.007.10.1016/j.ecolecon.2009.01.007
]Search in Google Scholar
[
Ingram, R. W.; Frazier, K. B. (2013). Environmental performance and corporate disclosure. Journal of Accounting Research 18(2): 614–622.
]Search in Google Scholar
[
Iredele, O. O.; Tankiso, M.; Adelowotan, M. O. (2019). The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African firms. South African Journal of Accounting Research 34(3): 1–22. https://doi.org/10.1080/10291954.2019.1675254.10.1080/10291954.2019.1675254
]Search in Google Scholar
[
Jacobs, B. W.; Singhal, V. R.; Subramanian, R. (2010). An empirical investigation of environmental performance and the market value of the firm. Journal of Operations Management 28(5): 430–441. https://doi.org/10.1016/j.jom.2010.01.001.10.1016/j.jom.2010.01.001
]Search in Google Scholar
[
Jové-Llopis, E.; Segarra-Blasco, A. (2018). Eco-efficiency actions and firm growth in European SMEs. Sustainability 10(1): 281. https://doi.org/10.3390/su10010281.10.3390/su10010281
]Search in Google Scholar
[
Le Blanc, D. (2015). Towards integration at last? The sustainable development goals as a network of targets. Sustainable Development 23(3): 176–187. https://doi.org/10.1002/sd.1582.10.1002/sd.1582
]Search in Google Scholar
[
Moses, O., Michael, E. E.; Dabel-Moses, J. N. (2019). A review of environmental management and reporting regulations in Nigeria. Advances in Environmental Accounting & Management 8: 159–182. https://doi.org/10.1108/S1479-359820190000008007.10.1108/S1479-359820190000008007
]Search in Google Scholar
[
Moses, O.; Mohaimen, F. J.; Emmanuel, M. (2020). A meta-review of SEAJ: The past and projections for 2020 and beyond. Social and Environmental Accountability Journal 40(1): 1–18. https://doi.org/10.1080/0969160X.2020.1730213.10.1080/0969160X.2020.1730213
]Search in Google Scholar
[
Ohlson, J. A. (1995). Earnings, book value, and dividends in equity valuation. Contemporary Accounting Research 11(2): 661–687.
]Search in Google Scholar
[
Peck, P.; Sinding, K. (2003). Environmental and social disclosure and data richness in the mining industry. Business Strategy and the Environment 12: 131–146. https://doi.org/DOI:10.1002/bse.358.10.1002/bse.358
]Search in Google Scholar
[
Phan, T. N.; Baird, K. (2015). The comprehensiveness of environmental management systems: The influence of institutional pressures and the impact on environmental performance. Journal of Environmental Management 160: 45–56. https://doi.org/10.1016/j.jenvman.2015.06.006.10.1016/j.jenvman.2015.06.006
]Search in Google Scholar
[
Pogutz, S.; Russo, A. (2009). Eco-efficiency vs eco-effectiveness exploring the link between ghg emissions and firm performance. https://doi.org/10.5465/ambpp.2009.44263752.10.5465/ambpp.2009.44263752
]Search in Google Scholar
[
Porter, M. E.; Van Der Linde, C. (1995). Toward a new conception of the environment-competitiveness relationship. The Journal of Economic Perspectives 9(4): 97–118. http://www.jstor.org/stable/2138392.
]Search in Google Scholar
[
PwC, P. (2016). Engaging with the sustainable development goals. In: Make it your business: Engaging with the sustainable development goals (December). https://www.pwc.com/gx/en/sustainability/SDG/SDGResearch_FINAL.pdf.
]Search in Google Scholar
[
Rosati, F.; Faria, L. G. D. (2018). Addressing the sustainable development goals in sustainability reports: The relationship with institutional factors. Journal of Cleaner Production 215: 1312–1326. https://doi.org/10.1016/j.jclepro.2018.12.107.10.1016/j.jclepro.2018.12.107
]Search in Google Scholar
[
Safitri, V. A. D.; Gamayuni, L. R. R. (2019). Research and development (R&D), environmental investments, to eco-efficiency and firm value. The Indonesia Journal of Accounting Research 22(3): 355–374.
]Search in Google Scholar
[
Scheyvens, R.; Banks, G.; Hughes, E. (2016). The private sector and the SDGs: The need to move beyond ‘business as usual’. Sustainable Development 24(6): 371–382. https://doi.org/10.1002/sd.1623.10.1002/sd.1623
]Search in Google Scholar
[
Schramade, W. (2017). Investing in the UN sustainable development goals: Opportunities for companies and investors. Journal of Applied Corporate Finance 29(2): 87–99. https://doi.org/10.1111/jacf.12236.10.1111/jacf.12236
]Search in Google Scholar
[
Sinclair, P.; Walton, J. (2003). Environmental reporting within the forest and paper industry. Business Strategy and the Environment 12(5): 326–337. https://doi.org/ https://doi.org/10.1002/bse.376.10.1002/bse.376
]Search in Google Scholar
[
Sinkin, C.; Wright, C. J.; Burnett, R. D. (2008). Eco-efficiency and firm value. Journal of Accounting and Public Policy 27: 167–176. https://doi.org/10.1016/j.jaccpubpol.2008.01.003.10.1016/j.jaccpubpol.2008.01.003
]Search in Google Scholar
[
Spicer, B. H. (1978). Investors, corporate social performance and information disclosure: An empirical study. The Accounting Review 53(1): 94–111. http://www.jstor.org/stable/245728.
]Search in Google Scholar
[
The World Bank. (2020). World development indicators.
]Search in Google Scholar
[
Waal, J. W. H. van der; Thijssens, T. (2019). Corporate involvement in sustainable development goals: Exploring the territory. Journal of Cleaner Production 119625. https://doi.org/10.1016/j.jclepro.2019.119625.10.1016/j.jclepro.2019.119625
]Search in Google Scholar
[
Wagner, M.; Nguyen, V. P.; Azomahou, T. (2002). The relationship between the environment and economic performance of firms: An empirical analysis of the European paper industry. Corporate Social Responsibility and Environmental Management 9: 133–146. https://doi.org/ https://doi.org/10.1002/csr.22.10.1002/csr.22
]Search in Google Scholar
[
Walley, N.; Whitehead, B. (1994). It’s not easy being green. Harvard Business Review. https://hbr.org/1994/05/its-not-easy-being-green.
]Search in Google Scholar
