Luigi Lepore is Full Professor of Business Administration at Parthenope University. He has been visiting researcher at IE Business School and Institute for Court Management. His research interests focus on corporate governance, accounting, and public management. He has participated in several conferences and has published numerous articles in international journals.Sabrina Pisano is Associate Professor of Business Administration at Parthenope University. She has been visiting researcher at Stern School of Business of New York University. Her research interests focus on voluntary disclosure, corporate social responsibility, and corporate governance. She has participated in several conferences and published numerous articles in international journals.

• Introduction; 1 The role of environmental disclosure in the relationship with stakeholders; 2 Theoretical frameworks for environmental disclosure; 3 Determinants and effects of environmental disclosure; 4 Regulatory frameworks for environmental disclosure; 5 Main standards and guidance for environmental disclosure; 6 Empirical analysis of the determinants of the environmental; Conclusions

Luigi Lepore is Full Professor of Business Administration at Parthenope University. He has been visiting researcher at IE Business School and Institute for Court Management. His research interests focus on corporate governance, accounting, and public management. He has participated in several conferences and has published numerous articles in international journals.Sabrina Pisano is Associate Professor of Business Administration at Parthenope University. She has been visiting researcher at Stern School of Business of New York University. Her research interests focus on voluntary disclosure, corporate social responsibility, and corporate governance. She has participated in several conferences and published numerous articles in international journals.

• Introduction; 1 The role of environmental disclosure in the relationship with stakeholders; 2 Theoretical frameworks for environmental disclosure; 3 Determinants and effects of environmental disclosure; 4 Regulatory frameworks for environmental disclosure; 5 Main standards and guidance for environmental disclosure; 6 Empirical analysis of the determinants of the environmental; Conclusions

Luigi Lepore is Full Professor of Business Administration at Parthenope University. He has been visiting researcher at IE Business School and Institute for Court Management. His research interests focus on corporate governance, accounting, and public management. He has participated in several conferences and has published numerous articles in international journals.Sabrina Pisano is Associate Professor of Business Administration at Parthenope University. She has been visiting researcher at Stern School of Business of New York University. Her research interests focus on voluntary disclosure, corporate social responsibility, and corporate governance. She has participated in several conferences and published numerous articles in international journals.

• Introduction; 1 The role of environmental disclosure in the relationship with stakeholders; 2 Theoretical frameworks for environmental disclosure; 3 Determinants and effects of environmental disclosure; 4 Regulatory frameworks for environmental disclosure; 5 Main standards and guidance for environmental disclosure; 6 Empirical analysis of the determinants of the environmental; Conclusions