Friday, May 29, 2020

Marketing Coursework Ross Stores Competitive Analysis - 275 Words

Marketing Coursework: Ross Stores Competitive Analysis (Coursework Sample) Content: Ross Stores Competitive AnalysisNameInstitutionRoss Stores is an American fashion retail chain with its headquarters in Dublin, California. The store sells apparels items at greatly discounted prices, and markets itself under the brand name Ross Dress for Less. This essay presents a competitive analysis of Ross Stores in comparison with one of its biggest rivals, TJX Companies.Ross Storesà ¢Ã¢â€š ¬ competitive strength rests on its unique pricing and purchasing power (Plunket, 2008). The retail chain is one of the most dominant low-price apparel and fashion retailers in the United States. The companyà ¢Ã¢â€š ¬s Ross Dress for Less brand is a power customer attraction as it offers consistent value for money to a growing customer base. The low pricing us supported by the companyà ¢Ã¢â€š ¬s purchasing expertise that allows it to acquire merchandize at low process, and extend this advantage to its customers. In addition, the company has a broad network of merchandize v endors, numbering over 8,200, which enable the retailer to purchase quality products at low prices (Bailey, 2015).One of the unique purchasing strategies of Ross Stores is its relationship with manufacturers whereby it makes opportunistic purchases resulting from manufacturers overruns and cancelled orders, which Ross Stores acquires as "pack away" and "close out" purchases at greatly discounted prices. As a result, the retailer is able to offer everyday purchases to its customers at discount rates ranging from 20-60% without losing its profit margin.Secondly, offers a variety of products, making it possible for customers to purchase all the apparel, furniture and fashion needs under one roof. By offering variety, the company provides convenience to customers who make different purchases.Thirdly, the company offers products targeting middle income families earning less that $100, 000. Through this strategy, the retailer makes most of its products available to a large consumer base. Alongside its discount strategy, targeting the middle class earners enables the company to tap into the biggest economic class in the U.S.Finally, Ross Stores has more than 1000 retail outlets all over the U.S., giving it a wide geographic coverage and greater customer reach. As a national brand, its countrywide presence allows the company to tamp it a big consumer base.Competitor AnalysisThe biggest competitors include Zara and TJX Companies, which sell the same products as Ross Stores. Ross Storesà ¢Ã¢â€š ¬ weakness compared to its competitors is that it does not command the same geographic coverage as TJX, which is an international retailer (Bailey, 2015). Outside the U.S., TJX Companies has branches in Ireland, Canada and the UK. In term of economies of scale, Ross Stores cannot compete with its big market rivals. This means that TJX can take advantage of its economies of scale to offer competitive prices and counter Ross Storesà ¢Ã¢â€š ¬ discounted prices.TJX Companies are al so highly segmented, which makes it easier to streamline operations. F...

Saturday, May 23, 2020

A Startling Fact about Topic Presentation Ideas Uncovered

<h1> A Startling Fact about Topic Presentation Ideas Uncovered </h1> <p>In rundown, a magnificent substance and an extraordinary introduction configuration appropriately mixed with the previously mentioned tips may assist you with crediting your organization and further develop your association's notoriety. Most introductions flexibly a functional method of utilizing the information that is shared. You may control the things that they see on your own site. A few sites much offer totally free pictures. </p> <p>Developing a take their breath away introduction configuration shouldn't be a scary errand. In this way, it's smarter to keep on keeping your introduction conversational. Astounding introductions feature issues, at that point offer clear guidance on the best way to fix them. An introduction based on the grounds of the pre-made layout seems a ton progressively great and expert. </p> <p>Our speedy and useful help licenses you to convey your introduction inside the cutoff time. After the arranging stage is finished, this is the ideal opportunity to convey. Structure Your Presentation in Modules When you're making your introduction, plan modules you can introduce in whatever request you need that day. With Zentation, you may make an advanced introduction in just 3 stages. </p> <h2>Key Pieces of Topic Presentation Ideas </h2> <p>Planning for a major occasion requests a man or lady to require some serious energy making the basic arrangements. Whenever you accept your introduction begins to get a bit of exhausting or unsurprising, endeavor to fuse something which awakens individuals. In case you're making an introduction, you're selling something. The idea your gathering introduction shouldn't be an exhausting rest fest. </p> <p>The sole contrast is that there isn't any feline. Regardless of the situation, it's quite often an extraordinary thought to rehash, and if necessary, rethink the inquiry for the benefit of the rest of the part of the crowd. In the event that addresses aren't easing back down, let your crowd realize your time is everything except up however they can get in touch with you with whatever further inquiries they may have. You don't generally have sufficient opportunity to squander doing that. </p> <h2> What Everybody Dislikes About Topic Presentation Ideas and Why </h2> <p>If you might want to structure a PowerPoint introduction that stones, you must make certain it begins with THAT slide. Straightforward slides are to some degree progressively slanted to be perused and comprehended. Using pre-manufactured ace slides are now and then a better technique than do as such, yet by and by, it can feel prohibitive and cause me-also decks. To realize whether any given slide in your introduction has the right to be there, you must be able to shield all of them like a gar bage yard hound lawyer. </p> <p>Design your introduction so the numbers that you show support the high caliber and estimation of your introduction. What establishes an incredible introduction configuration will be distinctive relying upon what's being introduced. You should pick the one that is generally reasonable for your introduction necessities. A computerized introduction which has a perfect structure will be straightforward for a crowd of people to see. </p> <p>Oftentimes, customers as of now have some sort of skeleton deck set up till they employ an introduction fashioner. Finally, appoint your absolute best speakers to all of your themes to make certain each thought becomes splendid portrayal. You might be sharing significant, complex data, yet there's no compelling reason to confound the outflow of your structure. The absolute first thing we might want to consider is the introduction topic. </p> <h2> New Questions About Topic Presentation Ideas</h2> <p>Once a business plan was created, the following piece of the arranging method is to develop a stock program. The meeting to generate new ideas gives the organizer an establishment to begin making the vital courses of action. In season, key choices should be made about what things to reorder, what things to chill out on, and the best approach to assign any staying Open-To-Buy dollars. 1 approach to begin a business introduction is to initially chat with the clients to find their particular prerequisites, including whether they require a model which has been as of late presented, regardless of whether they wish to diminish their expenses on utility charges and so forth </p> <p>Of course, at whatever point the introduction would merit the venture, you may consistently utilize an expert caricaturist. Indeed, maybe you should deal with your introduction capacities. All it requires is to discover a hang of the perfect gathering introduction capacities. Close by PC proficiency, proficient introduction aptitudes are getting the opportunity to be another basic instinct at work. </p> <p>Local private company bunches consistently require intriguing speakers to tempt individuals to gatherings. When you are agreeable, consider joining Toastmasters International to ceaselessly improve your new expertise. Taking a shot at a scholarly introduction can be somewhat troublesome on the grounds that more often than not understudies couldn't find any significant subject for the introduction which would put them in the spotlight. </p>

Saturday, May 16, 2020

The Decay Of Ancient Civilization And Mohammed And...

Introduction There have been several, non- definitive reasons attributed to the decline/ fall/ end of antiquity i.e. the Greco- Roman world. The purpose of this essay is to outline the several reasons that led to the decline. The essay attends to two essays, namely The Decay of Ancient Civilization and Mohammed and Charlemagne by Michael Rostovtzeff and Henri Pirenne, respectively to reason the end of antiquity and the beginning of middle ages. The essay is divided into two sections and discusses the reasons provided by Michael Rostovtzeff, followed by the reasons provided by Henri Pirenne. In the process of summarizing, the essay also lays down commonalities between the possible causes as discussed by the two historians and any differences in their reasons. The Decay of Ancient Civilization by Michael Rostovtzeff Michael Rostovtzeff, unlike Pirenne, denies the direct continuation of the Greco-Roman world and discusses several reasons for the above. Rostovtzeff discusses four primary reasons for the fall and decline of antiquity. The four primary reasons are political, social and economic, intellectual, and spiritual. The remaining section on Rostovtzeff will discuss the reasons in detail, which follows: Political: In his discussion of the political reasons behind the decline of the ancient world, Rostovtzeff denies the class war as the only reason for the decline of antiquity. He also negates the idea of a single, better race that over came the Greco-Roman world.

Friday, May 8, 2020

The Importance of Logical Division of Ideas in Writing College Essays

The Importance of Logical Division of Ideas in Writing College EssaysIt is easy to decide on the right essay topics for your college essay if you know the importance of logical division of ideas in writing. When it comes to writing essays, students should write in an organized manner and keep their essays coherent with the topic of the essay. In addition, they must arrange their ideas in a logical way so that the reader can follow the logical progression of the essay. This is because a good essay is one that has coherent thought patterns and the essay should be well-structured.The importance of logical division of ideas in writing does not imply that the reader will just be able to absorb the whole essay in one sitting. It simply means that the reader should be able to easily follow what the writer has written in order to understand what he or she is trying to say. Once the essay is written, the writer needs to make sure that it is not too long. It should be small and concise so that the reader can easily follow the text and understand what the writer is trying to say.The important part of writing an essay is to carefully choose the topic to fit the type of person who will be reading it. Some students may be better suited for science topics, while others are best suited for creative topics. Since there are people who have a tendency to think in a more scientific way, they may be best suited for scientific topics. On the other hand, the writing of the same person who has the ability to think more in an artistic way may be better suited for creative topics.Another important role of choosing the right topic is that it helps in getting a better and more balanced grade for the assignment. By choosing topics that have a logical connection with the essay topic, students are not likely to read the entire essay. They will more likely take in only the gist of the content. This can be detrimental to getting an A or even a B grade.Choosing essay topics that have logical co nnection with the rest of the material in the assignment is one of the most important factors to consider. Writing essays is not that easy and should not be considered to be so. Most students get nervous when it comes to writing an essay and the first mistake often comes from having no idea what to write.The decision to select essay topics that have a logical connection with the rest of the assignment is very important. This is because it allows the writer to focus on his or her subject and not get distracted by different types of essays and ideas. This will lead to a clearer and more concentrated essay.With these aspects in mind, students can be encouraged to write their essays in such a way that essay topics have a logical connection with each other. This helps the writer to come up with a very good essay that will be of great help to the reader. All he or she needs to do is to sit down and write a well-structured and composed essay on his or her topic.Whatever you do, do not worr y too much if you cannot write your essay topic with logical connection with the rest of the information. Instead, you should be focused on coming up with the best essay possible that is made of a logical connection with the rest of the topic. It is not as hard as it seems and if you work at it, you will be able to write a great essay.

Wednesday, May 6, 2020

Diversity Training And Cultural Sensitivity Training Essay

Leading in a Culturally Diverse Global Society As organizations become increasingly global, the success of organizations is dependent on the leaders skills in merging diverse cultures in building high performance teams across multiple countries. Global organizations are required to adapt to continuous changes in culturally diverse global business environment. Multinational leaders must become adapt to leading a culturally diverse workforce if the organization is to become transcontinental. Therefore, there must be an emphasis on diversity training and cultural sensitivity training across the organization, especially among members of leadership. Inclusive leadership has been presented as the most applicable global leadership style as businesses make the transition from a local to global mindset. This synopsis is about an organization that has become increasingly global and diverse in nature. The multicultural leader has been tasked with developing and implementing a cultural mindset that allows diversity to thrive, without decreasing productivity, among a multicultural group of employees Integrating Varied Perspectives Cultural globalization refers to the transmission of varied perspectives, meanings and values around the world in such a way as to extend and intensify intercultural leader/subordinate relationships. The internet, social media, and international travel have expedited a global consumption of cultures. The circulation of cultures has enables individuals toShow MoreRelatedDiversity Training And Its Effectiveness1240 Words   |  5 PagesDiversity may be defined as recognizing and respecting the similarities, differences and unique characteristics an individual employee contributes to the workplace. 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It explores the key benefits to putting emphasis on diversity and also how not putting emphasis on diversity could hurt your business. This paper also gives examples on how to go about managing diversity in the workplace. With proper focus on managing diversity, your organization can be at a big advantage. I. INTRODUCTIONRead MoreCommunication Within Multinational Organizations1213 Words   |  5 Pagesintegral aspect of any multinational operation. Due in part, to globalization, managers throughout the organizational structure must use communication to effectively motivate personnel. To effectively do so, managers must be cognizant of the varying cultural dynamics prevalent within the organization. Aspects such as collectivism, individualism, power distance, and authority orientation, all affect communication within an organization. Furthermore, the manner in which the overall communication occursRead MoreEssay on Walgreens Diversity Issues1644 Words   |  7 PagesWalgreens diversity issues: A weakness that was gained subsequent to the information gathered from research and surveys is that as a company it is true that diversity is practiced but may differ at stores; stores tend to lack a wide range of diversity. One may ask how that is possible. Let me explain stated Wasson, â€Å"We understand that we serve our customer and patient best when our workforce and suppliers reflect our communities† (Walgreens.com/diversity) which may be beneficial on a financial stanceRead MoreFostering English Mastery within a Linguistically Diverse Cultural Landscape1425 Words   |  6 PagesLinguistic diversity has become a divisive issue in the American political landscape. As Wolfram points out, the politics of linguistics necessitates a knowledgeable response rooted in research and pedagogical practice. 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Tuesday, May 5, 2020

Analysis Of The Environmental Performance †MyAssignmenthelp.com

Question: Discuss about the Analysis Of The Environmental Performance. Answer: Introduction The main purpose of this research report is to conduct the empirical analysis of the disclosures of the environmental performance measures and carbon risk management for minimizing the negative impacts of the carbon gas emissions and climate change risks. This research report is aimed at providing an in-depth analysis of the climate change risk management and carbon disclosure report by using the legitimacy theory to maximize the firms efficiency for reducing the carbon emission hazards as well as managing the environmental performance and climate change associated risks. This report is based on addressing the adverse impacts of the higher emissions of the carbon gases and climate risks consequences by releasing and communicating the information in general through the firms website, annual environmental sustainability report, stand-alone sustainability reports, and CDP (carbon disclosure project data). This report will also analyze the important roles and responsibilities of the mana gement andaccounting team for following the risk management procedure and sustainable environmental performance mechanism or initiatives to manage the climate change issues, carbon emissions risks, green-house impact, and environmental pollution activities (Aerts and Cormier, 2009). Practical Motivation Nowadays, the multinational organizations are becoming more environmental friendly by adopting the environmental sustainability strategies and practical implications of the risk management and control process for reducing the climate change risks and green house impacts of the carbon emissions on the corporations. The practical aspects of the environmental changes could be applied to the empirical studies of this research project for managing the climate change issues and carbon risks to assist in protecting the interests of the stakeholders, well-being of the communities and better organizational performance. The climate change and carbon footprints create risks to the organizational financial, marketing, operational and environmental performance and shareholders investment value (Al-Tuwaijri, Christensen, and Hughes, 2004). The setting of the performance sheets, environmental changes initiatives, and incentives and reward of the organizational individuals may assist in achieving better performance outcomes in the form of the organizational financial and environmental performance, and maximize the shareholders returns. The regulators are given authority to regulate the unlikely climate changes, such as temperature change, rainfall, sea rise level, humidity and Carmon emissions through an effective control and regulation mechanism for the sustainable environmental performance. Along with this, the regulators and controllers are required to achieve the coordinated balance between the higher temperature, humidity, rainfall, and environmental performance (Beatty and Shimshack, 2010). Additionally, the management andaccounting team is required to take initiatives for maximizing the organizational financial performance, such as assets value, share prices, huge profits, large sales volumes and huge revenues by encouraging the high investment or more share by the shareholder and investors in the corporation. This research proposal will implement the research purpose by engaging the management team to design and implement the performance management strategies and initiatives for improving the performances and productivity of the organizational individuals by providing them safe working conditions, flexible environment, performance-based rewards and incentives. Theoretical Motivation The theoretical motivation part is significant to understand and analyze the issues causing for the climate change risks and carbon emissions or green-house effect to disturb the natural environment, communities and societies as well as corporations environmental sustainability performance. This part will understand and analyze the effects of the changes in the strategies, targets, and initiatives and risk management procedure for reducing the negatives effects of the climate change, carbon emissions/footprints, and industrial pollution. This research project will support the empirical studies by integrating the practical research with the theoretical research for analyzing the impacts of the carbon risks or green-house impact on the firm performance as well as on the interests of the stakeholders and general public (Botosan, Plumlee, and Wen, 2011). The environment sustainability performance will be linked to the carbon disclosure report, risks management process and control mechani sm for reducing the growing impacts of the carbon emissions/green-house impact and climate change risks. This research will also address the building slacks by the managers of the corporation for the setting of the environmental performance targets, information asymmetry, and management strategies for the sustainable environment performance by reducing the carbon emissions and unlikely climate change risks. This research study will also enable the researcher to make effective judgment and decision for introducing the risk management process and carbon disclosure report for the effective management of the carbon risks and climate change issues (Cho and Roberts, 2010). Literature Review From the reviews of the empirical research studies by Clarkson, Overell, and Chapple (2011), it is analyzed that the climate change and green-house effect have become the concerning issue for the organizations operating in the Australian environment as well as in the global context that influence the organizational corporate financial performance, sustainable environmental performance, and stakeholders intention. The empirical studies also state that the impact of the climate change risks and green-house has been gradually increased during the past two decades due to the excessive carbon emissions, industrial wastes, pollution, and global warming. But, the control mechanism, set performance targets, risk management procedure, strategic initiatives, and carbon disclosure reports have contributed to increase the environmental, financial, and operational performances as well as protecting the stakeholders intention and interests to the great extent by reducing the excessive carbon emiss ions, industrial wastes and pollution, and climate change risks during the last five years (Clarkson, Overell, and Chapple, 2011). The legitimacy theory of the CDP report has contributed to follow the environmental protection laws, performance measures, and environment change policies for improving the environmental performance. The research studies by Degomir (2010) depict that the organizational industrial wastes and excessive carbon emissions create the global warming, ozone layer depletion, and climate change risks (shortage of rainfall, high temperature, and droughts) that cause for the decline in the organizational environmental, financial, and operational performances. But, the environmental-based carbon disclosures and risk management and control procedures have contributed to the minimization of the risks and maximization of the opportunities. The CDP report emphasizes the firms ability to estimate the expected carbon intensify and identify the potential carbon emissions and climate change risks and associated opportunities and adoption of the strategic plans or actions in the term of control mechanism and risk management procedure for the management of the climate change risks, carbon emissions, and environmental performance issues (Degomir, 2010). From the empirical analysis by Dawkins and Fraas (2011), it is reviewed that the carbon disclosure is a set of the qualitative and quantitative information that relates to the firms past and forecast environmental performance in the term of the carbon emissions levels, exposure to the financial implications of the climate change and carbon risks and opportunities, and the future actions to manage the climate change issues and carbon risks. The research also investigates that the factors, such as company size, leverage, revenues and profitability, regulatory threats, stakeholder resolutions, economic consequences, stakeholders interests and intention, shareholder or investors investment value, corporations environmental and operational management performance are associated with the carbon disclosure project (Dawkins and Fraas, 2011). According to Fisher-Vanden and Thorburn (2011), the CDP report shows that the organizations have the greatest potential with the increased responsibility of the management and accounting team to set performance targets and take action plans and performance strategy initiatives for encouraging and preparing the organizational individuals to understand their roles and responsibilities in the management of the carbon risks and climate change issues. The CPD report shows that the firms management is more likely to disclose the reliable and quality information to tackle the climate change risks and historical carbon emissions by partitioning the carbon risk management and disclosure measurements as a proxy for the environmental change and carbon performance (such as carbon emissions and toxic releases). The information related to the environmental emissions performance and climate change risk management procedure will be released or disclosed by the management and accounting to the stakeh olders and general public through the corporate website and multiple information disclosure channels, such as stand-alone report, CDP report, and annual environmental performance reports (Fisher-Vanden and Thorburn, 2011). In the reviews of Lundholm and Van Winkle (2006), the legitimacy theory depicts that the environmental sustainable organizations are operating within the environmental protection laws, performance standards, and social norms under the social contract between the organization and societies. The environmental sustainable organizations are always trying the best with the greatest potentials and social responsibility to seek the legitimacy conferred by the societies and communities based on the social contracts with the organization. If once the legitimacy is threatened, then the organization will pursue the action plans and strategies to retain the legitimacy again. According to the stakeholder approach, the organizational management decisions could not be taken in the absence of the stakeholders. According to this theory, the participation of the stakeholders is important to communicate or disclose the information regarding the risk management and control process, environmental changes policies, strategic initiatives for protecting the stakeholders interests (Lundholm and Van Winkle, 2006). The empirical research analysis by Lyon and Maxwell (2011) depicts that the legitimacy theory supports the environmental performance initiatives for enhancing the corporate social performance and ethics with the societies and stakeholders by reducing the carbon emissions and excessive industrial waste. According to this theory, the information asymmetry between the firm and externals (general public and stakeholders) regarding the environmental performance is important to improve the organizational financial and operational performance. This theory predicts the positive relationship between the financial-environmental disclosure and environmental-financial performance. The corporate disclosure of the climate change and environmental performance is growing area of research interest for the disclosure of the climate change opportunities and risks, carbon emissions and climate change disclosures in the annual and sustainability report, stand-alone reports, disclosures in response to the climate change risks and CDP questionnaire, and association between the carbon disclosure and climate change and carbon emissions level (Lyon and Maxwell, 2011). Prado-Lorenzo et. Al views that the CDP is a non-profit or voluntary organization that acts in the interests of 534 institutional investors. The CDP started requesting the disclosure of the information related to the carbon emissions and climate change from more than 37,00 firms across the world. The CDP encourages the firms for the disclosure and identification of the information of the carbon emissions and climate change risks and opportunities, control management and risks management procedure, action plans, strategies, performance initiatives to mitigate the climate change risks and high carbon emissions. The CDP also includes the setting of the performance targets by the managers for assigning the roles and responsibilities to the organizational individuals in order to mitigate the carbon emissions/green-house impacts and climate change risks. The energy efficiency, environmental audit, and risk management are important aspects of the CDP report that encourage the firms to reduc e the carbon emissions, climate risks, and industrial wastes (Prado-Lorenzo, Rodriguez-Dominguez, Gallego-Alvarez, and Garcia-Sanchez, 2009). The CDP promotes the use of the renewable energy resources, recycling of the unused or waste materials, balanced preposition between the climate change and environmental performance, and CSR for reducing the growing impacts of the higher rates of the carbon emissions and climate change risks. From the statistics of CERES (2009), it is found that the data from 2000-2008 in the global context shows that the despite of the carbon emissions and climate change risk awareness, approximate 76.3% firms do not disclose the climate change risks and opportunities, environmental change initiatives, strategies, and performance measures to mitigate the climate risks and carbon emission levels in their annual environmental performance reports. It shows their less willingness to communicate or share the environmental performance and CDP report in the general public or with stakeholders. CERES (2009) finds from the CDP reports of top 100 global companies in 2008 that these company dont disclose any CHG or climate change risks/opportunity information with the stakeholders and societies. CERES investigates the factors related to the annual environmental performance and sustainability report disclosure of the CHG emissions and climate change risks on the environmental and financial performan ce of the corporations (CERES, 2009). Stanny (2010) depicts that there is higher rate of the responsiveness of the firms to the CDP surveys, but low rates of the disclosure of the detailed information about the climate change and carbon emission risks and strategies to mitigate the negative impacts of the climate change risks. The median values of the MNCs show that the companies disclosing their carbon emissions and climate change information, and action plans and strategies to mitigate the CHG and carbon emissions are $2.3 billion higher than the non-disclosing counterpart corporations (Stanny and Ely, 2010). From the statements of Reid and Toffel (2009), it is analyzed that after 2010, the trend for the carbon emissions and CHG disclosure has been increased to the great extent. The companies now are more likely to reveal or disclose information about the climate change risks and opportunities, carbon emissions impacts, companys environmental change policies and technologies, and environmental practices and performance measure to satisfy the companys stakeholders including shareholders/investors, regulators, employees, and customers. Now, the most of the MNCs are allowing the information asymmetry between the organization and outsiders for expressing their environment performance in the sustainability report (Reid and Toffel, 2009). Hypothesis The organizational control process, risk management procedure, and carbon disclosure information system management will be more effective than the strategic importance and environmental performance targets for protecting the stakeholders interests and community well-being and organizational performance (CERES, 2009). References Aerts, W. and Cormier, D. (2009). 'Media legitimacy and corporate environmental communication', Accounting, Organizations and Society, Vol. 34 (1), pp. 1-27. Al-Tuwaijri, S., Christensen, T., and Hughes, K. (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach', Accounting, Organizations and Society, Vol. 29, (5-6), pp. 447-71. Beatty, T. and Shimshack, JP (2010). 'The impact of climate change information: new evidence from the stock market', The BE Journal of Economic Analysis Policy, Vol. 10(1), pp. 1- 27. Botosan, C., Plumlee, M., and Wen, H. (2011). 'The relation between expected returns, realized returns, and firm risk characteristics', Contemporary Accounting Research, Vol. 28 (4), pp. 1085-122. CERES (2009). Climate risk disclosure in SEC filings: an analysis of 10-K reporting by Oil and Gas, Insurance, Coal, Transportation and Electric Power Companies, CERES Environmental Defense Fund, [Online]. Available at: https://www.ceres.org/resources/reports/climate-risk-disclosure-2009/view. (Accessed: 6 September 2017). Cho, C. and Roberts, R. (2010). 'Environmental reporting on the internet by America's Toxic 100: legitimacy and self-presentation', International Journal of Accounting Information Systems, Vol. 11 (1). Clarkson, P., Overell, M., and Chapple, L. (2011), 'Environmental reporting and its relation to corporate environmental performance', A journal of accounting, finance and business studies, Vol. 47 (1), pp. 27-60. Dawkins, C. and Fraas, J. (2011). 'Coming clean: the impact of environmental performance and visibility on corporate climate change disclosure', Journal of Business Ethics, Vol. 100 (2), pp. 303-22. Dragomir, V. (2010). 'Environmentally sensitive disclosures and financial performance in a European setting', Journal of Accounting Organizational Change, Vol. 6 (3), pp. 359-88. Fisher-Vanden, K. and Thorburn, KS (2011). 'Voluntary corporate environmental initiatives and shareholder wealth', Journal of Environmental Economics and Management, Vol. 62, (3), pp. 430-45. Lundholm, R. and Van Winkle, M. (2006). 'Motives for disclosure and non-disclosure: a framework and review of the evidence', Accounting and Business Research, Vol. 36, pp. 43-8. Lyon, T. and Maxwell, J. (2011). Greenwash: Corporate environmental disclosure under threat of audit, Journal of Economics Management Strategy, Vol. 20(1), pp. 3-41. Prado-Lorenzo, JM, Rodriguez-Dominguez, L., Gallego-Alvarez, I., and Garcia-Sanchez, IM (2009). 'Factors influencing the disclosure of greenhouse gas emissions in companies worldwide', Management Decision, Vol. 47 (7), pp. 1133-57. Reid, E. and Toffel, M. (2009). 'Responding to public and private politics: corporate disclosure of climate change strategies', Strategic Management Journal, Vol. 30 (11), pp. 1157-78. Stanny, E. and Ely, K. (2008), 'Corporate environmental disclosures about the effects of climate change', Corporate Social Responsibility and Environmental Management, Vol. 15 (6), pp. 338-48.