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Determinants of Environmental Disclosure and Firm Value: Evidence From Latin American Energy and Mining Industries

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dc.contributor.authorArévalo Lizarazo, Guillermo Alejandro
dc.contributor.authorGonzález, Maximiliano
dc.contributor.authorGuzmán, Alexander
dc.contributor.authorTrujillo Dávila, María Andrea
dc.contributor.orcidArévalo Lizarazo, Guillermo Alejandro [0000-0001-5797-5528]
dc.contributor.orcidGonzález, Maximiliano [0000-0002-8675-6911]
dc.contributor.orcidGuzmán, Alexander [0000-0001-7675-048X]
dc.contributor.orcidTrujillo Dávila, María Andrea [0000-0002-9592-7890]
dc.contributor.scopusArévalo Lizarazo, Guillermo Alejandro [59044246400]
dc.contributor.scopusGonzález, Maximiliano [17434254200]
dc.contributor.scopusGuzmán, Alexander 55207224400]
dc.contributor.scopusTrujillo Dávila, María Andrea [55206416700]
dc.date.accessioned2026-01-07T20:22:14Z
dc.date.issued2025-07-25
dc.description.abstractDesarrollamos un Índice de Divulgación Ambiental (IDA) para capturar una gama amplia y detallada de cuestiones ambientales. Este enfoque integral ayuda a reducir el riesgo de informes superficiales o selectivos por parte de las empresas. Utilizando el IDA, analizamos los factores asociados a las prácticas de divulgación ambiental de 220 empresas de los sectores de energía y minería en América Latina durante el período 2015-2023.spa
dc.description.abstractenglishWe developed an Environmental Disclosure Index (EDI) to capture a broad and detailed range of environmental issues. This comprehensive approach helps reduce the risk of superficial or selective reporting by firms. Using the EDI, we analyzed the factors associated with environmental disclosure practices among 220 companies in the energy and mining sectors in Latin America over the period 2015–2023.eng
dc.description.notesIncluye nota de enseñanza (Acceso solo para docentes)spa
dc.description.notesIncluye teaching note (Acceso solo para docentes)spa
dc.description.notesIncluye guía de investigación aplicada (Acceso solo para docentes)spa
dc.description.orcidhttps://orcid.org/0000-0001-5797-5528
dc.description.orcidhttps://orcid.org/0000-0002-8675-6911
dc.description.orcidhttps://orcid.org/0000-0001-7675-048X
dc.description.orcidhttps://orcid.org/0000-0002-9592-7890
dc.description.scopushttps://www.scopus.com/authid/detail.uri?authorId=59044246400
dc.description.scopushttps://www.scopus.com/authid/detail.uri?authorId=17434254200
dc.description.scopushttps://www.scopus.com/authid/detail.uri?authorId=55207224400
dc.description.scopushttps://www.scopus.com/authid/detail.uri?authorId=55206416700
dc.identifier.doihttps://doi.org/10.1002/bsd2.70185
dc.identifier.issn2572-3170
dc.identifier.urihttp://hdl.handle.net/10726/6117
dc.language.isoeng
dc.publisherWilley
dc.relation.citationendpage24
dc.relation.citationissue3
dc.relation.citationstartpage1
dc.relation.citationvolume8
dc.relation.ispartofjournalBusiness Strategy and Development
dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.rights.localAbierto (Texto Completo)
dc.subjectEnvironmental disclosure
dc.subjectFirm value
dc.subjectSustainability reporting
dc.subjectCorporate social responsibility
dc.subjectEnergy industry
dc.subjectMining industry
dc.subjectLatin America
dc.subjectEnvironmental performance
dc.subjectBusiness strategy
dc.subjectSustainable development
dc.titleDeterminants of Environmental Disclosure and Firm Value: Evidence From Latin American Energy and Mining Industrieseng
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.type.driverinfo:eu-repo/semantics/article
dc.type.redcolhttp://purl.org/redcol/resource_type/ART

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