{"id":"https://openalex.org/W4413127966","doi":"https://doi.org/10.1108/bpmj-01-2025-0065","title":"Does consistent management of accounting and non-accounting information on environmental risks improve the relevance of environmental performance for investors?","display_name":"Does consistent management of accounting and non-accounting information on environmental risks improve the relevance of environmental performance for investors?","publication_year":2025,"publication_date":"2025-08-08","ids":{"openalex":"https://openalex.org/W4413127966","doi":"https://doi.org/10.1108/bpmj-01-2025-0065"},"language":"en","primary_location":{"id":"doi:10.1108/bpmj-01-2025-0065","is_oa":true,"landing_page_url":"https://doi.org/10.1108/bpmj-01-2025-0065","pdf_url":"https://www.emerald.com/bpmj/article-pdf/31/8/176/10053112/bpmj-01-2025-0065en.pdf","source":{"id":"https://openalex.org/S2508752","display_name":"Business Process Management Journal","issn_l":"1463-7154","issn":["1463-7154","1758-4116"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Process Management Journal","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.emerald.com/bpmj/article-pdf/31/8/176/10053112/bpmj-01-2025-0065en.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049505987","display_name":"Bruno Ricca","orcid":"https://orcid.org/0000-0002-4410-3445"},"institutions":[{"id":"https://openalex.org/I112862951","display_name":"University of Messina","ror":"https://ror.org/05ctdxz19","country_code":"IT","type":"education","lineage":["https://openalex.org/I112862951"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Bruno Ricca","raw_affiliation_strings":["University of Messina Department of Economics, , ,","Department of Economics, University of Messina, Messina, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Messina Department of Economics, , ,","institution_ids":["https://openalex.org/I112862951"]},{"raw_affiliation_string":"Department of Economics, University of Messina, Messina, Italy","institution_ids":["https://openalex.org/I112862951"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038926634","display_name":"Salvatore Loprevite","orcid":"https://orcid.org/0000-0001-8039-9485"},"institutions":[{"id":"https://openalex.org/I4210107293","display_name":"Universit\u00e0 per Stranieri Dante Alighieri","ror":"https://ror.org/01gz5zx42","country_code":"IT","type":"education","lineage":["https://openalex.org/I4210107293"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Salvatore Loprevite","raw_affiliation_strings":["Dante Alighieri University of Reggio Calabria , ,","Dante Alighieri University of Reggio Calabria, Reggio Calabria, Italy"],"raw_orcid":"https://orcid.org/0000-0001-8039-9485","affiliations":[{"raw_affiliation_string":"Dante Alighieri University of Reggio Calabria , ,","institution_ids":["https://openalex.org/I4210107293"]},{"raw_affiliation_string":"Dante Alighieri University of Reggio Calabria, Reggio Calabria, Italy","institution_ids":["https://openalex.org/I4210107293"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5082114024","display_name":"Domenico Raucci","orcid":"https://orcid.org/0000-0003-4303-2881"},"institutions":[{"id":"https://openalex.org/I39387349","display_name":"University of Chieti-Pescara","ror":"https://ror.org/00qjgza05","country_code":"IT","type":"education","lineage":["https://openalex.org/I39387349"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Domenico Raucci","raw_affiliation_strings":["Gabriele d'Annunzio University of Chieti and Pescara Department of Economic Studies, , ,","Department of Economic Studies, Gabriele d'Annunzio University of Chieti and Pescara, Chieti, Italy"],"raw_orcid":"https://orcid.org/0000-0003-4303-2881","affiliations":[{"raw_affiliation_string":"Gabriele d'Annunzio University of Chieti and Pescara Department of Economic Studies, , ,","institution_ids":["https://openalex.org/I39387349"]},{"raw_affiliation_string":"Department of Economic Studies, Gabriele d'Annunzio University of Chieti and Pescara, Chieti, Italy","institution_ids":["https://openalex.org/I39387349"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5005960634","display_name":"Stefania Veltri","orcid":"https://orcid.org/0000-0002-0747-7253"},"institutions":[{"id":"https://openalex.org/I45204951","display_name":"University of Calabria","ror":"https://ror.org/02rc97e94","country_code":"IT","type":"education","lineage":["https://openalex.org/I45204951"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Stefania Veltri","raw_affiliation_strings":["University of Calabria Department of Business Administration and Law, , ,","Department of Business Administration and Law, University of Calabria, Rende, Italy"],"raw_orcid":"https://orcid.org/0000-0002-0747-7253","affiliations":[{"raw_affiliation_string":"University of Calabria Department of Business Administration and Law, , ,","institution_ids":["https://openalex.org/I45204951"]},{"raw_affiliation_string":"Department of Business Administration and Law, University of Calabria, Rende, Italy","institution_ids":["https://openalex.org/I45204951"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.6,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.87255674,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":98},"biblio":{"volume":"31","issue":"8","first_page":"176","last_page":"198"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9983000159263611,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9983000159263611,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9939000010490417,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.991100013256073,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6908121109008789},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"Environmental accounting","score":0.6817588210105896},{"id":"https://openalex.org/keywords/relevance","display_name":"Relevance (law)","score":0.6749338507652283},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.6675010323524475},{"id":"https://openalex.org/keywords/management-accounting","display_name":"Management accounting","score":0.6384468078613281},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5515331625938416},{"id":"https://openalex.org/keywords/environmental-scanning","display_name":"Environmental scanning","score":0.4635796546936035},{"id":"https://openalex.org/keywords/environmental-reporting","display_name":"Environmental reporting","score":0.4276539385318756},{"id":"https://openalex.org/keywords/environmental-management-system","display_name":"Environmental management system","score":0.3558063805103302}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6908121109008789},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.6817588210105896},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.6749338507652283},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6675010323524475},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6384468078613281},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5515331625938416},{"id":"https://openalex.org/C48807843","wikidata":"https://www.wikidata.org/wiki/Q3491300","display_name":"Environmental scanning","level":4,"score":0.4635796546936035},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.4276539385318756},{"id":"https://openalex.org/C51832835","wikidata":"https://www.wikidata.org/wiki/Q1520901","display_name":"Environmental management system","level":3,"score":0.3558063805103302},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C88862950","wikidata":"https://www.wikidata.org/wiki/Q11453","display_name":"Irrigation","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/bpmj-01-2025-0065","is_oa":true,"landing_page_url":"https://doi.org/10.1108/bpmj-01-2025-0065","pdf_url":"https://www.emerald.com/bpmj/article-pdf/31/8/176/10053112/bpmj-01-2025-0065en.pdf","source":{"id":"https://openalex.org/S2508752","display_name":"Business Process Management Journal","issn_l":"1463-7154","issn":["1463-7154","1758-4116"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Process Management Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1108/bpmj-01-2025-0065","is_oa":true,"landing_page_url":"https://doi.org/10.1108/bpmj-01-2025-0065","pdf_url":"https://www.emerald.com/bpmj/article-pdf/31/8/176/10053112/bpmj-01-2025-0065en.pdf","source":{"id":"https://openalex.org/S2508752","display_name":"Business Process Management Journal","issn_l":"1463-7154","issn":["1463-7154","1758-4116"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Process Management Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4413127966.pdf","grobid_xml":"https://content.openalex.org/works/W4413127966.grobid-xml"},"referenced_works_count":86,"referenced_works":["https://openalex.org/W38708963","https://openalex.org/W656303581","https://openalex.org/W972751468","https://openalex.org/W1500806138","https://openalex.org/W1518646955","https://openalex.org/W1551316328","https://openalex.org/W1606109735","https://openalex.org/W1698853753","https://openalex.org/W1969645062","https://openalex.org/W1979623870","https://openalex.org/W1985228109","https://openalex.org/W1994451842","https://openalex.org/W2020534478","https://openalex.org/W2027142540","https://openalex.org/W2042488339","https://openalex.org/W2047735993","https://openalex.org/W2061136334","https://openalex.org/W2073279551","https://openalex.org/W2074932610","https://openalex.org/W2082598687","https://openalex.org/W2083875294","https://openalex.org/W2090198778","https://openalex.org/W2092953046","https://openalex.org/W2093896615","https://openalex.org/W2120255738","https://openalex.org/W2124264256","https://openalex.org/W2124532504","https://openalex.org/W2141958938","https://openalex.org/W2153068218","https://openalex.org/W2182920697","https://openalex.org/W2211074832","https://openalex.org/W2255596018","https://openalex.org/W2463889527","https://openalex.org/W2563790680","https://openalex.org/W2589504141","https://openalex.org/W2754810554","https://openalex.org/W2755763803","https://openalex.org/W2766968477","https://openalex.org/W2806731287","https://openalex.org/W2910700383","https://openalex.org/W2916828396","https://openalex.org/W2941281741","https://openalex.org/W2944847255","https://openalex.org/W2951637090","https://openalex.org/W2972255427","https://openalex.org/W2981321330","https://openalex.org/W3017257684","https://openalex.org/W3035378017","https://openalex.org/W3037759026","https://openalex.org/W3110515629","https://openalex.org/W3122238417","https://openalex.org/W3124503851","https://openalex.org/W3124571540","https://openalex.org/W3125032950","https://openalex.org/W3125075573","https://openalex.org/W3125139305","https://openalex.org/W3125788531","https://openalex.org/W3126098049","https://openalex.org/W3136427741","https://openalex.org/W3149241035","https://openalex.org/W3176806393","https://openalex.org/W3181989952","https://openalex.org/W3201852855","https://openalex.org/W3202398879","https://openalex.org/W3209544978","https://openalex.org/W3212901534","https://openalex.org/W3213205429","https://openalex.org/W4221020031","https://openalex.org/W4223544134","https://openalex.org/W4226061747","https://openalex.org/W4250194046","https://openalex.org/W4281749649","https://openalex.org/W4296295660","https://openalex.org/W4297236931","https://openalex.org/W4322485666","https://openalex.org/W4381849529","https://openalex.org/W4386294769","https://openalex.org/W4389684446","https://openalex.org/W4390587982","https://openalex.org/W4400047255","https://openalex.org/W4401798854","https://openalex.org/W4404488518","https://openalex.org/W4405020397","https://openalex.org/W4409591271","https://openalex.org/W6630102309","https://openalex.org/W6636320897"],"related_works":["https://openalex.org/W313367367","https://openalex.org/W1904314779","https://openalex.org/W2620525135","https://openalex.org/W126050542","https://openalex.org/W2010007942","https://openalex.org/W561560627","https://openalex.org/W2035740510","https://openalex.org/W2139638922","https://openalex.org/W2354978586","https://openalex.org/W3108501705"],"abstract_inverted_index":{"Purpose":[0],"The":[1,206],"purpose":[2],"of":[3,13,30,58,77,103,114,164,198,228,299,322,341,364,371,376],"this":[4,257,292],"paper":[5],"is":[6,40,246,254,282,351],"to":[7,36,96,100,126,139,261,271,277,284,314,338,357],"provide":[8],"a":[9,80,85,101,162,179,194,225,319],"richer":[10],"theory-based":[11],"description":[12],"why":[14,342],"and":[15,46,60,69,119,129,184,200,240,256,343,374,378,388],"when":[16,237,344],"environmental":[17,64,108,117,120,204,215,244,249,286,302,365],"performance":[18,23,44],"(EP)":[19],"affects":[20,346],"firms\u2019":[21],"market":[22],"(MP).":[24],"Focusing":[25],"on":[26,63,147,161,203,243,264,360],"the":[27,31,70,75,89,158,171,238,248,315,323,334,339,352,358,361,372],"indirect":[28],"path":[29],"EP\u2013MP":[32,324],"relationship,":[33],"we":[34,83,110],"aim":[35],"show":[37],"that":[38,178,236,270,274,330,355],"it":[39,188,281,350],"mediated":[41,143],"by":[42,67,87,94,193,252,304,367],"financial":[43,104,115,229,239],"(FP)":[45],"varies":[47],"in":[48,79,222,258,297,384],"strength":[49],"or":[50],"sign":[51],"under":[52],"two":[53],"moderating":[54],"conditions:":[55],"different":[56],"combinations":[57,113],"accounting":[59,199,377],"non-accounting":[61,201,379],"information":[62,202,217,242,380],"risks":[65,245,303,366,383],"disclosed":[66],"companies":[68,169],"firm":[71,212],"size.":[72,390],"Design/methodology/approach":[73],"For":[74],"measurement":[76],"FP,":[78],"holistic":[81],"approach,":[82],"construct":[84],"score":[86],"applying":[88],"Technique":[90],"for":[91,107,220,224,318],"Order":[92],"Preference":[93],"Similarity":[95],"Ideal":[97],"Solution":[98],"(TOPSIS)":[99],"set":[102],"ratios.":[105],"As":[106],"risks,":[109],"consider":[111,269],"four":[112],"statement":[116],"provisions":[118],"controversies,":[121],"ranking":[122],"them":[123],"from":[124],"low":[125],"medium-low,":[127],"medium-high":[128],"high":[130],"investor-perceived":[131],"risk.":[132],"We":[133,156],"then":[134],"use":[135],"Hayes'":[136],"PROCESS":[137],"macro":[138],"estimate":[140],"three":[141],"traditional":[142],"moderation":[144],"models":[145,329],"based":[146],"10,000":[148],"bootstrapped":[149],"samples":[150],"with":[151,386],"95%":[152],"bias-corrected":[153],"confidence":[154],"intervals.":[155],"conduct":[157],"empirical":[159],"analysis":[160,176],"sample":[163],"247":[165],"European":[166],"nonfinancial":[167,241],"listed":[168],"covering":[170],"years":[172],"2015\u20132022.":[173],"Findings":[174],"Our":[175,233],"shows":[177,209,235],"weak":[180],"link":[181],"between":[182],"EP":[183,345],"MP":[185],"exists,":[186],"but":[187],"can":[189,275,293],"be":[190],"significantly":[191,337],"improved":[192],"consistent":[195],"company":[196,389],"disclosure":[197,288],"risks.":[205],"study":[207,335,354],"also":[208],"that,":[210],"as":[211,291],"size":[213],"increases,":[214],"risk":[216,250,287],"loses":[218],"relevance":[219,363],"investors":[221,253],"exchange":[223],"greater":[226],"consideration":[227],"performance.":[230],"Practical":[231],"implications":[232],"research":[234],"consistent,":[247],"perceived":[251,301],"lower,":[255],"turn":[259],"leads":[260],"positive":[262],"effects":[263],"MP.":[265,310,347],"Then,":[266],"managers":[267],"should":[268],"identify":[272],"pathways":[273],"lead":[276],"better":[278,320],"investor":[279],"ratings,":[280],"necessary":[283],"manage":[285],"policies":[289],"appropriately,":[290],"bring":[294],"significant":[295],"benefits":[296],"terms":[298],"lower":[300],"investors,":[305],"which":[306],"translates":[307],"into":[308],"higher":[309],"Originality/value":[311],"By":[312],"responding":[313],"literature\u2019s":[316],"call":[317],"understanding":[321],"relationship":[325],"through":[326],"more":[327],"complex":[328],"include":[331],"mediating/moderating":[332],"variables,":[333],"contributes":[336],"questions":[340],"In":[348],"addition,":[349],"first":[353],"adds":[356],"literature":[359],"value":[362],"considering":[368],"investors\u2019":[369],"assessments":[370],"reliability":[373],"appropriateness":[375],"about":[381],"these":[382],"association":[385],"FP":[387]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-06-11T09:08:48.828518","created_date":"2025-10-10T00:00:00"}
