Capital Market And Social Environmental
This edition of Accounting Forumincludes two articles that consider the relationship betweenenvironmental performance information and share prices. The papers by , and by ,respectively, embrace the methodology inherent within capital marketresearch. It is in regard to these papers that the editor of Accounting Forumhas kindly asked me to contribute some comments. Some of my commentsrelate to the papers themselves, and the methodology they employ. Someother comments are made about the demand for social and environmentalinformation by â??the marketâ?? and other interested stakeholders, and howthis demand has appeared to change across time. Specifically, theissues that I discuss relate to:â?¢ concerns that ...