Systematic review suggests that mandatory environmental disclosures improve reporting in American firms, highlighting strategic roles of boards and culture.
The introduction of mandatory environmental disclosure laws has created significant uncertainty for numerous American companies. Firms may be compelled to provide assured environmental reports through state and international legislation. This study aims to explore measures to effectively disclose audited environmental information through a systematic review. The practical recommendations propose that mandatory environmental disclosures should be integrated as a strategic objective, the board of directors should oversee the implementation of disclosure requirements, organizational culture and leadership should act as catalysts for success, assurance providers should adopt a consultative approach in their processes, and environmental performance should be evaluated.
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Tanzola et al. (2025) studied this question.
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