目录: TABLE OF CONTENTS INTRODUCTION CHAPTER TWO LITERATURE REVIEW 2.1 Introduction 2.2 Theories of CED in the Literature 2.3.1 Accountability 2.3.2 Decision-usefulness theory 2.3.3 Voluntary disclosure theory 2.3.4 Legitimacy theory 2.3.5 Stakeholder theory 2.3.6 Economics-based agency theory 2.4 The Driving Forces behind Environmental Disclosure 2.4.1 Corporate characteristics 2.4.1.1 Corporate size 2.4.1.2 Industrial membership 2.4.1.3 Economic performance 2.4.1.4 Environmental performance 2.4.2 General contextual factors 2.4.2.1 Country of origin 2.4.2.2 General Social-economic and Political Context 2.4.2.3 Regulation 2.4.2.4 Public concern and media attention 2 ...