Constitutional Rights - Business Law - 1231 Words

Constitutional Rights Business Law I Dave Walker November 07, 2005 Kudler Fine Foods is a gourmet establishment. The first store was opened in 1998 and was such a success that many more will be opening. This gourmet shop was created in the vision the owner was searching for: a place where gourmet foods can be purchased at an affordable price. Kudler Fine Foods employs many employees. These employees have rights that must be adhered to. The two main issues that will be discussed is the right to privacy, as well as search and seizure. These two areas can affect the employees, owner, and the business as a whole. The goal in a business is to make money and to protect their goods. That being said, certain aspects that an employee†¦show more content†¦It is because of this right that the fine line comes into place. The owner and management must be sure that they do not ever cross this line when needing to investigate suspicious activity from their employees. At Kudler Foods, an example of search and seizure would be as follows: if the store begins to suspect that a cashier is stealing cash from the register, they must follow search and seizure rights. They cannot go into the locker or personal items belonging to the cashier in question in hopes of finding the cash. The company has a very honest and up front approach to everything they do, especially when it comes to their open door policy between the management and their associates. This same policy must be used when management is in question or having problems with the employee. They must adhere to the same principles and question the associate. This will uphold both the open door policy of KFF and the rights of the employee. The right to privacy is also a very important issue. An employee might feel violated if an employer is reading emails, reviewing websites that are visited, and logging keystrokes. Our Founding Fathers could scarcely have anticipated this question. Privacy is not a right given to us specifically in our Constitution, but other rights infer this right to us, such as our right not to incriminate ourselves, or the right that the government cannot house troops in our homes. There is no specific right toShow MoreRelatedThe Constitution Paper780 Words   |  4 PagesConstitution Magalys Morales University of Phoenix Business Law 145 April 09, 2008 The Constitution The Constitution is the basic and supreme law of the land. It defines the structure of the federal government and consists on 7 articles and 27 amendments. This document creates the federal government and three branches compose it. The three branches are: the legislative branch, represented by the congress, which have the authority to make laws. The executive branch, represented by the PresidentRead MoreWhat Is Constitutional Provision1166 Words   |  5 Pagesotherwise allowed for in state law. The Louisiana Revised Statute Annotated  § 1796 dealt with Preemption of state law. The law in part, stipulates that â€Å"No governing authority of a political subdivision shall enact after July 15, 1985, any ordinance or regulation more restrictive than state law concerning in any way the sale, purchase, possession, ownership, transfer, transportation, license, or registration of firearms, ammunition, or components of firearms or ammunition† The law continues by stating, â€Å"h oweverRead MoreThe Legal Amendments Of The South Dakota Codified Laws1140 Words   |  5 PagesDakota is a shall-issue. The state law on firearms does not demand a state permit for an individual to possess a shotgun, rifle or handgun, but the law, however, requires a permit for individuals to carry the same weapons within the state. State Constitutional Provision: The state constitutional provision- Article V1, Section 24 that states, â€Å"The right of the citizens to bear arms in defense of themselves and the state shall not be denied.† This thus, makes it a right for any citizen qualified to keepRead MoreCourt And Process : Constitutional Court989 Words   |  4 Pages1. Court and process: Constitutional Court ruled that the law is the prerogative of the federalism, not only reconciliation state governments. The state of government did not agree that would be their responsibility for repaid Mr. Barron. The chief justice John Marshall thought that this is not the states problem, and there is nothing to do in the side of the city of Baltimore. Mr. Barron insists that is in the faith amendment and it should be until the bill of right of the state government, andRead MoreThe Four Functions Of A Constitution1299 Words   |  6 Pagespowers. Establishes the basic rights of the people that government cannot infringe upon. Details the structure, rules, operating procedures of government. Serves as the supreme and fundamental law of the nation and the state. How are those principles reflected in the current Texas Constitution? Executive Commander-in-Chief of military forces Calling forth militia Convening legislature on extraordinary occasions Accounting for public money Execution of laws Conduct of business with other states and USRead MoreRole And Functions Essay875 Words   |  4 Pagesï » ¿ Role and Functions of Law Chip Smith ETH/321 March 16, 2015 Tonia Cutchin Role and Functions of Law Within this writing assignment I intend to discuss the roles of law and courts in todays business environment, differentiate the federal court structure with your states court structure, discuss the concept of judicial review, and explain how laws or regulations affect my present industry. The role and function of law and the court system in today’s business environment is that of a mediatorRead MoreRole of the US Constitution and Legal System in Business Regulation1090 Words   |  5 PagesRole of the US Constitution and Legal System in Business RegulationThe Constitution of the United States and their legal system have an impact on the guidance and operation of companies in any industry. In case a person breaks a law, for example, he or she may be obliged to pay a fine or even imprisoned in the US. It works the same way with companies: if a business is found responsible for allowing its employees to violate regulations this company is subject to a fine and even closedown. For instanceRead MoreRole and Function of Law907 Words   |  4 PagesRole and Function of Law Paper Andrew Urey LAW/421 July 10, 2013 Winifred Cannon Role and Function of Law Paper In society as well as a business, law plays a significant role in their daily operation. For a society to be efficient and effective, laws have to be put into place to regulate social behavior. This paper intent is to define the functions and role of law in business and society. Finally, an example of how law is observed in the United States Navy will be elaborated upon. Read MoreLaw Office Of Field And Field1422 Words   |  6 Pages Law Office of Field Field Memo To: Nicole Field From: [Your Name] Date: March 19, 2017 Re: Sources of Law and Ethics Introduction Good morning everyone, my name is Jalisa Ervin Thank you for taking the time out of your busy schedules to meet with me today. It has been brought to my attention that there was a situation involving the restaurant Lucky Horseshoe and someone who lives next to the restaurant. It was also brought to my attention that the neighbor whose name is Ann Reid called andRead MoreEssay On Alaska1169 Words   |  5 Pages Alaska This is a permitless or a constitutional carry state where any person who is at least 21 yrs of age may carry a concealed handgun on their person. The law directs that such possession is to be disclosed by the possessor in any event where the possessor is approached by a police officer. Furthermore, the individual is required by law to allow the officer to secure the handgun for the duration of that contact. The legislature is vested with a complete authority regarding the regulation of

How Harper Lee Develops the Symbol of the Mockingbird Free Essays

Mockingbirds are a symbol of sheer innocence; their existence causes no harm to others and the sole purpose of its life is to make mellifluous music for all to enjoy. The mockingbird’s sweet chorus is destroyed and disregarded in to kill a mockingbird, as the harmless characters of Boo Radley and Tom Robinson are exiled and imprisoned despite their altruism. The use of the mockingbird in the title provides distinction and coincides through characters and events during the novel. We will write a custom essay sample on How Harper Lee Develops the Symbol of the Mockingbird or any similar topic only for you Order Now Harper Lee develops the symbol of the mockingbird in the novel through the town pariahs Boo Radley and Tom Robinson. Tom Robinson is accused of a crime he did not commit and in reality was helping another person without a reward. In chapter 10 Jem and Scout are shown an opening to the malevolence in society and are taught a moral lesson and the only sin considered by Atticus, â€Å" Shoot all the blue jays you want, if you can hit em’, but remember it’s a sin to kill a mocking. This quote foreshadows the up-coming events involving Tom Robinson and the injustices he will have to endure, even though the Mockingbird is not deserving of anguish, he is still put to death through the hands of others who would shoot any bird, regardless of what kind it may be. Scout and Jem at the beginning of the novel are oblivious to the harsh racial segregation and the moral teachings of Atticus only have literal meanings until they become immersed in the enmity of racism, where their inn ocence is later destroyed and the blurred barriers between their father and Maycomb become clear. Atticus is responsible for maintaining the stability of Maycomb and the co-existence of good and evil; he influences his children to have morally good actions and values unlike many other children of Maycomb. Atticus strives for the rights of the mockingbird and the defenceless Tom Robinson, despite the fact that he knows as soon as Mayella Ewell screamed he was a dead man. Atticus allowing Tom Robinson to a trial allowed the ignorance and hatred in Maycomb to some extent deteriorate, even Mr. Underwood a man who never spoke about the â€Å"miscarriages of justice†¦ likened Tom’s death to the senseless slaughter of song birds by hunters and children. † Just as Atticus defends the innocent and vulnerable Tom Robinson, he also provides refuge and respect to Boo Radley, a prejudiced against outcast of Maycomb. From the beginning of the novel Atticus respects Boo Radley telling Scout and Jem not to play in his yard, as he deserves the sanctity of privacy. Town gossip and the children’s fantasy surrounding Boo Radley constrain him to his home, which is veiled in mystery, â€Å"Inside the house lived a malevolent phantom. People said he existed, but Jem and I had never seen him. People said he went out at night when the moon was down, and peeped in windows†. Later in the novel the children realise that there was an error in their judgement of Boo Radley and their fear of him was unjust and cruel as behind the concocted hysteria is a kind-hearted and an innocent mockingbird as Boo Radley inflicts no harm on others and is just an innocuous victim of a cruel narrow-minded society. How to cite How Harper Lee Develops the Symbol of the Mockingbird, Essay examples

Professional Accounting Financial Performance

Question: Discuss about theProfessional Accounting forFinancial Performance. Answer: Introduction This study deals with research topic on association between voluntary disclosures as well as financial performance of firms. In this particular research, it has been noticed that professional accounting analysis is important for understanding the concept of motivational factors behind the financial performance of business firms. It further explains the measure of Carbon Disclosure Project for checking for the financial performance of associated firms. This particular research is important as it measures the impact of business firm on natural environment and process is the firms events for reducing this outcome (Misani and Pogutz 2015). It focuses mainly on specific outcome such as carbon emissions and suggests affects in Tobins q non-linear terms. It can be found that business firms achieve highest financial performance in the level of carbon performance on immediate basis (Misani and Pogutz 2015). It is the environment process indicating the relationship in firm reinforcement for vi ewing at the monetary presentation with enhanced stakeholder supervision. In this research various theoretical aspects is used like motivational factors as well as articles taken from secondary sources title as carbon disclosure projects affecting the financial performance of associated firms. The main issue defined in the research is the number of carbon disclosure project used for viewing at the financial disclosure firms. Research Topic Association between the voluntary disclosures and the financial performance of firms Research Question What is the motivational factors behind the association between voluntary disclosures as well as financial performance of firms What is the measure of Carbon Disclosure Project enabling for check over the financial performance of firms? Hypotheses For the purpose of research, the development of null as well as alternative hypotheses can help in examining the nature and importance of the associations between different items of voluntary disclosures and the financial dimension (return on investment) for the listed corporations. Financial Information and Financial Performance Null: There is no link between the disclosures of the financial information and the return on investment of quoted corporation (H0: 1=0) Alternative: There is an association between financial information disclosures and the financial performance of the firm (H1: 20) Motivation Practical motivation is the act of motivating the research participants in understanding the ethical concepts based upon the research questions. On the other hand, theoretical motivation relies mainly on gathering facts regarding the carbon disclosure and takes into consideration on the financial as well as non-financial measures. Researcher should be equally motivated in performing the research on ethical terms as far as possible. From the above research question, it is important to understand the fact regarding the motivational factors with the research topic. The present topic discuses on the association between the voluntary disclosures and the financial performance of firms This kind of diverse image suggest firm for generalizing the internal costs of poor carbon performance standing for environmental outcomes as well as process for achieving net financial benefits (Misani and Pogutz 2015). These types of result are based upon model of carbon-intensive firm for disclosing the GHG emission with Carbon Disclosure Project. It is recommended in using incentive theory whereby people are motivated in performing things and gains external rewards at the same time. Behavioural learning concepts involve association as well as reinforcement of activities for gaining attributes from association between financial disclosures for understanding financial position of business organization. The main purpose of the paper is to examine the case study on organization effort in dealing with disclosing non-financial information. It is for this reason whereby non-financial information by companies discloses environmental as well as social and governance issues for the benefits of the stakeholders and society (Dumay et al 2015). Designing the methodology are investigated by the authors for examining the manner in which two of the main Australia largest companies approach discloses from legitimacy perspective. In this particular article, focus is majorly on material legitimacy and primary concerns for major stakeholders. This model outlines companys strategies in trying to achieve mutual beneficial outcomes for their ultimate stakeholders for future analysis purpose. Therefore, difficulty is faced in judging the issues for disclosing the material information (Dumay et al 2015). It presents model on legitimacy-influenced disclosure based upon transparency in explain the non-fina ncial information in the most appropriate way. Literature Review The current segment presents an important concept of the voluntary disclosures and its association with the financial performance of corporations. Author Date Title Journal Type of Paper If empirical, Sample 100 word summary of contribution to the research question Eleftheriadis, I.M. and Anagnostopoulou, E.G 2015 Business Strategy and the Environment Relationship between Corporate Climate Change Disclosures and Firm factors Journal No This article summarizes that carbon directive evolves and dedicated in way of address carbon decrease issues (Eleftheriadis and Anagnostopoulou 2015). On the contrary, stakeholder will mainly demand from the firms in providing increased information in relation with corporate atmosphere change attributes. This particular paper focuses especially to the worldwide investigate that illustrates the connection between ecological in order disclosures as well as supplementary firm factor. Empirical analysis is conducted for understanding the relationship among business climate change revelation practices of firms as planned in Athens Stock Exchange (Eleftheriadis and Anagnostopoulou 2015). It mainly depends upon firm factors like size, advantage as well as profitability and action division. Results indicate that there is important positive connection among size as well as increased corporate disclosures in relation with climate change practices. Addition to that, no significant relationship was detected among corporate environment modify disclosures as well as profitability (Eleftheriadis and Anagnostopoulou 2015). Luo, L. and Tang 2014 Pacific Accounting review Carbon Tax, corporate carbon profile and financial return Journal No This particular paper aims in investigating the impact of proposed carbon tax on financial market return in most of the Australian firms (Luo and Tang 2014). It mainly emphasis on differential tax effect especially on individual firms with carbon profiles such as factors cost emission, climate-change policies and carbon disclosure. Methodology used is utilized for event-study method that is examined by the author in examining the marketplace response to seven key carbon governmental informational events in the year 2011 and 2012. This particular sample involves 48 different firms where emissions-related data are obtainable from Carbon Disclosure Project information used for cross-sectional analysis. This paper mainly documents and proves as evident proposed tax for an overall negative impact on investor wealth from irregular returns (Luo and Tang 2014). Negative impact varies from various sectors from materials, financial sectors and industrial. It is found that firm direct carbon coverage measures the Scope 1 emissions and considerably associates with abnormal returns. Scope 2 emission is not enclosed by tax for future analysis purpose. Addition to that, findings majorly suggest informational content of events for developing in the carbon tax purpose (Luo and Tang 2014). This particular article content is limi ted to the main firms in relation with carbon outline information. Similarly, concern should be exercised for generalizing the inference. Introduction to sensible implications on this article suggests carbon tax that is largely unexpected as well as unprepared for carbon policies. The above statement provides inadequacy and fails in impressing the investors (Luo and Tang 2014). It requires understanding of the carbon tax emissions and its affect on shareholder value. It adds welfare and encourages management in taking proactive actions for mitigating the compliance costs of carbon legislation. Enhancement of the Australian carbon tax mainly represents biggest social as well as economic restructuring events. Main results provide insights by the investors and penalize firms for heavy direct operational emissions (Luo and Tang 2014). Addition to that, Australian corporate carbon policy is an inadequate policy for reversing the negative effect of tax on the valuation of firm. Depoers, F., Jeanjean, T. and Jrme 2016 Journal of Business Ethics Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports Journal No It emphasis upon global warming continuation in attracting the growing levels of attention as well as various stakeholder such as states, investors and lobbyists (Depoers, Jeanjean and Jrme 2016). These have kept climatic changes especially on corporate agendas as well as expecting firms in disclosing relevant greenhouse gas information. In this particular paper, investigation is done on consistent GHG information on voluntary basis by French Listed firms through communication channels like corporate reports as well as Carbon Disclosure Project. Precisely, it is desired in contrasting the amounts of GHG emissions for reporting the methodological explanations in each channel (Depoers, Jeanjean and Jrme 2016). From stakeholder theory perspective, it can be found that GHG amounts to lowering corporate reports in relation with Corporate Disclosure Project. This mainly suggests that firms for corporate report figures traceability in reducing the discrepancy between disclosures in both the channels (Depoers, Jeanjean and Jrme 2016). It is suggested for aiming in greater traceability and enhancing information credibility in and across different channels. Benà ¢Ã¢â€š ¬Ã‚ Amar, W. and McIlkenny 2015 Business Strategy and the Environment Board Effectiveness and the Voluntary Disclosure of Climate Change Information Journal No This paper mainly examines the connection between board of directors efficiency as well as voluntary environment modify disclosures (Benà ¢Ã¢â€š ¬Ã‚ Amar and McIlkenny 2015). Although, risk management as well as coverage falls under the board accountability, it relates with board effectiveness for firm decision for responding on voluntary basis to the Carbon Disclosure Project. It involves annual questionnaires and quality of disclosures in relation with climate-change risk and strategies for mitigating it as far as possible (Benà ¢Ã¢â€š ¬Ã‚ Amar and McIlkenny 2015). Results mainly indicate positive relationship connecting board success as well as firm result in answering the CDP survey and carbon disclosure quality. There are various determinants of voluntary climate change disclosures for future analysis purpose. Findings indicate the importance of board of directors function for attractive in the simplicity and significance of intended disclosure of climatic modify of commerce organization (Benà ¢Ã¢â€š ¬Ã‚ Amar and McIlkenny 2015). Meng, X.H., Zeng, S.X., Shi, J.J., Qi, G.Y. and Zhang, Z.B 2014 Journal of Environmental Management The relationship between corporate environmental performance and environmental disclosure: An empirical study in China Journal No This article is base on comfortable study of 533 listed company for examining corporate environmental performance affecting details of environmental disclosures for company. Results indicate mutually poor and good performer for having more disclosures than the center (Meng et al. 2014). In case of mixed performers, it provides empirical evidence for supporting non-linear association between business environmental presentation as well as ecological revelation. Poor performers mainly disclose soft information based upon environmental performance in comparison with good performers disclosing more solid information. Poor performers increases in the disclosures exposing as environmental violators and disclosing any kind of negative environmental information like violation and associated penalties (Meng et al. 2014). This particular study examines the additional evidence in case of maintaining non-linear association connecting ecological presentation as well as discovery in talented market for suggesting environmental disclosure in contemporary China (Meng et al. 2014). Misani, N. and Pogutz, S., 2015 Ecological Economics Unraveling the effects of environmental outcomes and process on financial performance: A non-linear approach Journal No This particular article examines the role of procedure scope of ecological presentation for determination of monetary presentation. It measures the impact of business firm on natural environment and process is the firms events for reducing these outcome (Misani and Pogutz 2015). It focuses mainly on specific outcome such as carbon emissions and suggests affects in Tobins q non-linear terms. It can be found that business firms achieve highest financial performance in the level of carbon performance on immediate basis (Misani and Pogutz 2015). It is the environment process indicating the relationship in firm reinforcement for viewing at the monetary presentation with enhanced stakeholder supervision. This kind of diverse image suggest firm for generalizing the internal costs of poor carbon performance standing for environmental outcomes as well as process for achieving net financial benefits (Misani and Pogutz 2015). These types of result are based upon model of carbon-intensive firm f or disclosing the GHG emission with Carbon Disclosure Project. Dumay, J., Frost, G., Beck, C. 2015 Journal of Accounting Organizational Change Material legitimacy: Blending organizational and stakeholder concerns through non-financial information disclosures Journal No The main purpose of the paper is to examine the case study on organization effort in dealing with disclosing non-financial information. It is for this reason whereby non-financial information by companies discloses environmental as well as social and governance issues for the benefits of the stakeholders and society (Dumay et al 2015). Designing the methodology are investigated by the authors for examining the manner in which two of the main Australia largest companies approach discloses from legitimacy perspective. In this particular article, focus is majorly on material legitimacy and primary concerns for major stakeholders. This model outlines companys strategies in trying to achieve mutual beneficial outcomes for their ultimate stakeholders for future analysis purpose. Therefore, difficulty is faced in judging the issues for disclosing the material information (Dumay et al 2015). It presents model on legitimacy-influenced disclosure based upon transparency in explain the non-fina ncial information in the most appropriate way. Plambeck 2012 Energy Economics Reducing greenhouse gas emissions through operations and supply chain management Journal No This particular article speaks about the experiences from the largest corporation in and around the world. It is those fact from the start-up company showing companies gaining reduced greenhouse gas emissions especially in the supply chains. It is the operation management mentioned in the literature review section for additional opportunities for profitable in reducing emissions in the existing supply chains and providing guidance in expansion of capacity in new Zero emission depending in the supply chains. It requires in viewing at the potential for companies in reducing emissions for averting dangerous climatic change at the same time. Perrault Crawford, E. and Clark Williams 2010 Corporate Governance: The international journal of business in society Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the United States Journal No This particular paper aims in investigating country context for presuming firms for greater reporting activity as well as exploring impact of resources in disclosure quality. Findings of this article expecting that countries for higher regulative pressures like France It leads to limited to banking sector for possible means for closely links in the normative cultural pressures in the regulatory contexts Chapple, L., Clarkson, P.M. and Gold 2013 Abacus The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS) Journal No This particular article announces by the Australian Government for announcing from its intention for introducing the national Emissions Trading Schemen started in the year 2015 It is the impeding development for ideal setting for investigating the impact of ETS especially in Australia on the market valuation in the Australian Securities Exchange Theoretical Structure The theoretical structure of the voluntary disclosures includes different elements of the disclosures such as the association based disclosures, discretionary based disclosures and different efficiency based disclosures. Furthermore, there are a number of theories that can relate the voluntary disclosure with the business concerns as well as financiers of the firm (Dhaliwal et al. 2012). These theories include the Agency Theory, Signaling Theory, legitimacy as well as the Stakeholder theories (Arcjournals.org. 2016). The current study intends to study the nature and characteristics of the association between the voluntary disclosures by the firms and the financial performance of organizations. The present study also presents a theoretical structure that illustrates different elements of disclosures. In addition to this, the study also mentions conceptual framework of the study that refers to the effects of the independent variables such as the general and corporate information, financial information, forward looking information and socio-environmental and board disclosures on the dependent variable that is the financial performance of firms. In addition to this, the analysis of the article one on Relationship between Corporate Climate Change Disclosures and Firm factors reveals conclusive findings that indicate the fact that there exists positive association between the size and voluntary disclosures associated to the climate change practice (Eleftheriadis and Anagnostopoulou 2015). The second ar ticle on Carbon Tax, corporate carbon profile and financial return put forward argument regarding the fact that the business concerns are penalized for operational emissions and declares the fact that the emission policy is inadequate for reversing different negative effects of tax on the valuation of the firm (Luo and Tang 2014). Therefore, it can be hereby ascertained that the voluntary disclosures can affect the tax assessment and in turn the valuation of the firm. Again, the third article on Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports discusses the significance of the disclosures on the green house gas through corporate reports and many other channels. This article suggests that greater traceability and enhancement of the credentials of the information across different channels can ensure ethical business practice (Depoers, Jeanjean and Jrme 2016). Therefore, it can be hereby ascertained that appropriate discl osures can gain the attention of different stakeholders, lobbyists as well as investors. The conformity to the different requirements for disclosures can help in raising the value of the firm. The forth article also represents the positive association between the success of the board and the different disclosures regarding quality (Ben Amar and McIlkenny 2015). The positive association is owing to the fact that the disclosures regarding the climate change risks and the strategies for mitigation of the risk can increase the success of operational activities of the firm and increase its profitability. The fifth article put forward the fact that the environmental performance affects different environmental disclosures of a corporation. This article however, disagrees with the fact that strong disclosures positively affect the financial performance of firm (Meng et al. 2014). On the contrary, the article presents the view that poor performers mainly disclose soft information based upon environmental performance in comparison with good performers disclosing more solid information. Again, the sixth article presents the view that business concerns can attain high level of financial performance owing to the level of the carbon performance on instantaneous basis (Misani and Pogutz 2015). The seventh article concentrates on material legitimacy and transparency in disclosing the material information (Dumay et al 2015). The legitimacy-based disclosures can discuss the non-financial information and can help the users of the information and affect the performance of the firm. Logical Argument Luo and Tang (2014) utilizes for event-study method that is examined by the author in examining the marketplace response to seven key carbon governmental informational events in the year 2011 and 2012. This particular sample involves 48 different firms where emissions-related data are obtainable from Carbon Disclosure Project information used for cross-sectional analysis. This paper mainly documents and proves as evident proposed tax for an overall negative impact on investor wealth from irregular returns (Luo and Tang 2014). Negative impact varies from various sectors from materials, financial sectors and industrial. It is found that firm direct carbon coverage measures the Scope 1 emissions and considerably associates with abnormal returns. Scope 2 emission is not enclosed by tax for future analysis purpose. Addition to that, findings majorly suggest informational content of events for developing in the carbon tax purpose (Luo and Tang 2014). This particular article content is limi ted to the main firms in relation with carbon outline information. Similarly, concern should be exercised for generalizing the inference. On the contrary, introduction to sensible implications on this article suggests carbon tax that is largely unexpected as well as unprepared for carbon policies. The above statement provides inadequacy and fails in impressing the investors (Luo and Tang 2014). It requires understanding of the carbon tax emissions and its affect on shareholder value. It adds welfare and encourages management in taking proactive actions for mitigating the compliance costs of carbon legislation. Enhancement of the Australian carbon tax mainly represents biggest social as well as economic restructuring events. Main results provide insights by the investors and penalize firms for heavy direct operational emissions (Luo and Tang 2014). Addition to that, Australian corporate carbon policy is an inadequate policy for reversing the negative effect of tax on the valuation of firm. (Luo and Tang 2014) argues firm factors like size, advantage as well as profitability and action division. Results indicate that there is important positive connection among size as well as increased corporate disclosures in relation with climate change practices. Addition to that, no significant relationship was detected among corporate environment modify disclosures as well as profitability (Eleftheriadis and Anagnostopoulou 2015). As rightly said by Depoers, Jeanjean and Jrme (2016), it emphasis upon global warming continuation in attracting the growing levels of attention as well as various stakeholder such as states, investors and lobbyists. These have kept climatic changes especially on corporate agendas as well as expecting firms in disclosing relevant greenhouse gas information. In this particular paper, investigation is done on consistent GHG information on voluntary basis by French Listed firms through communication channels like corporate reports as well as Carbon Disclosure Project. Precisely, it is desired in contrasting the amounts of GHG emissions for reporting the methodological explanations in each channel (Depoers, Jeanjean and Jrme 2016). From stakeholder theory perspective, it can be found that GHG amounts to lowering corporate reports in relation with Corporate Disclosure Project. This mainly suggests that firms for corporate report figures traceability in reducing the discrepancy between dis closures in both the channels (Depoers, Jeanjean and Jrme 2016). It is suggested for aiming in greater traceability and enhancing information credibility in and across different channels. Depoers, Jeanjean and Jrme (2016) suggest risk management as well as coverage falls under the board accountability, it relates with board effectiveness for firm decision for responding on voluntary basis to the Carbon Disclosure Project. It involves annual questionnaires and quality of disclosures in relation with climate-change risk and strategies for mitigating it as far as possible (Benà ¢Ã¢â€š ¬Ã‚ Amar and McIlkenny 2015). Results mainly indicate positive relationship connecting board success as well as firm result in answering the CDP survey and carbon disclosure quality. There are various determinants of voluntary climate change disclosures for future analysis purpose. Findings indicate the importance of board of directors function for attractive in the simplicity and significance of intended disclosure of climatic modify of commerce organization (Benà ¢Ã¢â€š ¬Ã‚ Amar and McIlkenny 2015). Depoers, Jeanjean and Jrme (2016) makes an argument that article is base on comfortable study of 533 listed company for examining corporate environmental performance affecting details of environmental disclosures for company. Results indicate mutually poor and good performer for having more disclosures than the center (Meng et al. 2014). In case of mixed performers, it provides empirical evidence for supporting non-linear association between business environmental presentation as well as ecological revelation. Poor performers mainly disclose soft information based upon environmental performance in comparison with good performers disclosing more solid information. Poor performers increases in the disclosures exposing as environmental violators and disclosing any kind of negative environmental information like violation and associated penalties (Meng et al. 2014). This particular study examines the additional evidence in case of maintaining non-linear association connecting ecological presentation as well as discovery in talented market for suggesting environmental disclosure in contemporary China (Meng et al. 2014). Reference List Arcjournals.org. (2016).Open Access Publications | Best Scientific Journals Online. [online] Available at: https://www.arcjournals.org [Accessed 16 Aug. 2016]. Ball, R., Jayaraman, S. and Shivakumar, L., 2012. Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis.Journal of Accounting and Economics,53(1), pp.136-166. Bamber, L.S., Jiang, J. and Wang, I.Y., 2012. What's my style? The influence of top managers on voluntary corporate financial disclosure.The accounting review,85(4), pp.1131-1162. Benà ¢Ã¢â€š ¬Ã‚ Amar, W. and McIlkenny, P., 2015. Board effectiveness and the voluntary disclosure of climate change information. Business Strategy and the Environment, 24(8), pp.704-719. Bernard, H.R. and Bernard, H.R., 2012.Social research methods: Qualitative and quantitative approaches. Sage. Chapple, L., Clarkson, P.M. and Gold, D.L., 2013. The cost of carbon: Capital market effects of the proposed emission trading scheme (ETS). Abacus, 49(1), pp.1-33. Depoers, F., Jeanjean, T. and Jrme, T., 2016. Voluntary disclosure of greenhouse gas emissions: Contrasting the carbon disclosure project and corporate reports. Journal of Business Ethics, 134(3), pp.445-461. Dhaliwal, D.S., Radhakrishnan, S., Tsang, A. and Yang, Y.G., 2012. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure.The Accounting Review,87(3), pp.723-759. Dumay, J., Dumay, J., Frost, G., Frost, G., Beck, C. and Beck, C., 2015. Material legitimacy: blending organisational and stakeholder concerns through non-financial information disclosures. Journal of Accounting Organizational Change, 11(1), pp.2-23. Eleftheriadis, I.M. and Anagnostopoulou, E.G., 2015. Relationship between Corporate Climate Change Disclosures and Firm Factors. Business Strategy and the Environment, 24(8), pp.780-789. Luo, L. and Tang, Q., 2014. Carbon tax, corporate carbon profile and financial return. Pacific Accounting Review, 26(3), pp.351-373. Meng, X.H., Zeng, S.X., Shi, J.J., Qi, G.Y. and Zhang, Z.B., 2014. The relationship between corporate environmental performance and environmental disclosure: An empirical study in China. Journal of environmental management, 145, pp.357-367. Misani, N. and Pogutz, S., 2015. Unraveling the effects of environmental outcomes and processes on financial performance: A non-linear approach. Ecological Economics, 109, pp.150-160. Perrault Crawford, E. and Clark Williams, C., 2010. Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the United States Corporate Governance: The international journal of business in society, 10(4), pp.512-526. Plambeck, E.L., 2012. Reducing greenhouse gas emissions through operations and supply chain management. Energy Economics, 34, pp.S64-S74