Rozprawy doktorskie: „Environmental disclosure”

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Voss, Barbara de Lima. "Environmental disclosure". Florianópolis, SC, 2012. http://repositorio.ufsc.br/xmlui/handle/123456789/96420.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico. Programa de Pós-Graduação em Contabilidade
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A presente pesquisa tem pergunta de pesquisa: como estão sendo evidenciadas as informações ambientais relativas aos resíduos sólidos das empresas brasileiras potencialmente poluidoras no ano de 2010? Para atingir o objetivo geral desta pesquisa foram estipulados os seguintes objetivos específicos: (i) propor um modelo para identificar itens de evidenciação ambiental dos resíduos sólidos e (ii) avaliar o nível do disclosure ambiental no que tange aos resíduos sólidos. A metodologia da pesquisa é descritiva, e prática do tipo survey, dedutiva-indutiva, aplicada, os dados são secundários, quali-quantitativa, documental e a análise dos dados é sistêmica baseada na análise de conteúdo. Os procedimentos da coleta de dados contemplam a seleção das empresas que correspondem aos três requisitos: (i) pertencer ao segmento potencialmente poluidor conforme Lei Federal nº. 10.165/2000 e IBAMA (2011); (iii) possuir ações negociadas na bolsa de valores de São Paulo e da bolsa de mercadorias & futuros (BM&FBOVESPA) e (iii) apresentar o relatório de sustentabilidade com informações dos resíduos sólidos. O resultado dessa seleção contou com 235 empresas, porém apenas 35 empresas apresentaram o relatório de sustentabilidade com informações dos resíduos sólidos. Para a análise dos dados é construído um modelo Waste-Ede. Este modelo compreende a junção das ideias contidas no modelo EDE, na política nacional de resíduos sólidos (Lei Federal nº. 12.305/2010) e nas diretrizes da Global Reporting Initiative (2011). Os resultados mostram que as empresas estão no nível de "mercado" (conforme modelo) com média de 60,24 pontos, assinalando também que não há nenhuma correlação do índice Waste-Ede com as variáveis número de ações, ativo total, total de investimentos ambientais e em resíduos sólidos, patrimônio líquido e receita bruta. Os itens logística reversa, redução de resíduos sólidos e preocupação com passivos ambientais estão com nível baixo de evidenciação pelas empresas do estudo. Conclui-se que no ano de 2010 as empresas brasileiras potencialmente poluidoras do estudo respeitaram as pressões de seus usuários com suporte na teoria da legitimidade e na teoria dos stakeholders.

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Ahmad, Nassr Saleh Mohamed. "Corporate environmental disclosure in Libya : evidence and environmental determinism theory". Thesis, Edinburgh Napier University, 2004. http://researchrepository.napier.ac.uk/Output/2784.

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There is no doubt that in recent years Corporate Environmental Disclosure (CED) by corporations has received much attention among accounting academic researchers. However, reviewing previous studies has identified the following existing gaps which have given an impetus for this study and need to be bridged namely: (1) the need for a new approach of analysis namely, a three-dimensional analysis that includes the intra-country (external) factors, inter-organisational (internal) factors and content analysis; (2) the requirement for investigating other available means of CED such as internal reports and stand alone environmental reports; and (3) the call for examining CED practice in Libya where there was no previous attention given to this country. This study aims to examine the various aspects of CED in Libya with a view to testing the applicability of Environmental Determinism Theory. It did this initially by providing the first detailed and longitudinal description of the extent of practices of CED which were made by the all the largest industrial companies quoted on the Libyan Industrial Production Administration for the years 1998-2001. It then endeavoured to explain and understand this evidence of CED practice (or non-practice) by utilising (1) the perspectives of a sample of corporate managers of such companies regarding the nature of corporate environmental responsibility and CED; and (2) the political, economic and social contexts in which the CED is being made. To achieve this, three methods (triangulation approach) were utilised in this study, namely, content analysis, questionnaire and historiography. The results of content analysis showed that CED has yet to develop in Libya. There is no evidence of environmental disclosure either in terms of its quantity or quality, especially if the health and safety category is excluded. Libyan companies provide some statements in their annual reports, and, in some cases, other external reports (specific forms) or internal reports related to only one category of CED namely health and safety information. Apart from health and safety disclosed, the companies studied have disclosed no other environmental information. They still have a long way to go in order to reach the level reached by their counterparts in developed countries. An interesting point was that Libyan companies, by contrast with their counterparts even in developing countries, have given more attention to negative news. The perceptions of managers were investigated by using a questionnaire survey. Fifty three questionnaires were used with a rate of response of 62%. The results suggest that the vast majority of them accept that Libyan companies should recognise their environmental responsibility and provide environmental disclosure to the central authorities. However, most managers felt that a scarcity of legal and professional standards and guidelines, along with their lack of expertise, qualification and training in the field of CED have prevented them from engaging in CED. Therefore CED has not been put in the agenda of many Libyan companies. The analysis of the environmental influence on CED practice in Libya indicates that the social context including religion seems to be having to some extent an influence upon CED practice in Libya. However, the country's unique political and economic contexts along with the managers' attitudes and qualifications were the fundamental CED disclosure determinants. Therefore, this study has concluded that CED practices in Libya are shaped not only by one single factor but by the external and internal factors. The impact of the political, economic and social (external) factors reflects the indirect influence on the disclosure environment. Whereas, the internal factors (perception and cognition) reflect the direct impact of those involved in the disclosure process, namely the managers, as they are the ones who decide what information to be disclosed.

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Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia". Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that research relating to environmental accounting and disclosure in developing countries is small, and the majority of research in this area is in the context of developed countries. Moreover, no research has been undertaken that analyses and evaluates environmental accounting and disclosure (EAD) practices in Saudi Arabia. This research therefore aims to fill the gap identified in the literature. The main aims of this thesis were to examine current and perceived EAD in Saudi Arabia. Two methods were utilised to collect data for this endeavour. A questionnaire survey was distributed to three groups of respondents (namely, financial managers in the Top 100 Saudi companies, auditors, and accounting academics), and semi-structured interviews were conducted with members of these three groups to investigate issues relating to EAD in more depth. The main research findings point to the lack of adoption of current EAD practices by Saudi companies and only a small number of companies among the Top 100 in Saudi Arabia currently have an environmental policy (EP). These findings suggest a lack of awareness of the significance of environmental issues among organisations' management. In fact, lack of interest from organisations' management was thought to be the main reason for not adopting environmental accounting followed by insufficient benefits generated from it. Environmental issues were thought to influence the profitability, survival, competitiveness, image, and decision-making process of Saudi organisations. Accounting for and disclosing information about items related to the environment included water energy waste disposal recycling remediation and product life-cycle assessment (LCA). Improvement of the organisation's image in the eyes of the public was considered to be the most influential reason for the disclosure of environmental information (EI) disclosure followed by adherence to local environmental laws. Most important reasons preventing EI disclosure included the non existence of mandatory requirements to do so and non-requirement by Saudi accounting standards. Due to lack of regulations in Saudi Arabia, disclosure of EI is currently voluntary. The preferred form is a mixture of qualitative, quantitative, and financial forms. Finally, the overwhelming majority of respondents agreed that Saudi companies should adopt EPs appropriate to their size and activities, and these should include all commitments that will lead to limiting organisations' negative effects on the environment and enhancing positive effects. Environmental information systems (EISs) should be developed and implemented to facilitate EI production and disclosure. Measurement of all environmental impacts of an organisation should be carried out to facilitate decision-making both internally and externally. Governmental agencies and other non-governmental parties should play a major role in promoting environmental awareness to increase the adoption of EAD practices in Saudi Arabia.

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Jones, Kathryn Louise. "Corporate environmental disclosure : the medium and the message". Thesis, University of Sunderland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247310.

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Companies have been providing information on their interactions with the environment since the 1880s however there has been an upsurge in the amount of information they provide over the last three decades. This has been driven by a variety of legislative, internal, social drivers. These corporate environmental disclosures appear within three key channels and media: via the Internet, in their AnnuaVFinancial Report and in a stand alone Environmental Report. The USA was the fIrst country to introduce statutory requirements relating to the disclosure of environmental information in the AnnuaVFinancial Report - Securities Release 5235 and 5386. Many other countries, including the UK, are now considering making environmental disclosure, in some shape or form, mandatory. Benchmarking studies are frequently applied identify the leading companies in terms of Environmental Reports; companies within the utility sector are repeatedly cited as leaders. However most research and benchmarking studies compare what themes have been disclosed in a single channel or media, for example, emissions, waste, energy, and do not examine the quality of the disclosures or compare those disclosures in the different channels and media. Recently, qualitative characteristics relating to the quality of environmental disclosures have been developed including, inter alia, accessibility, credibility and inclusivity. This thesis therefore aims to (1) assess whether utility companies are also leaders in environmental disclosure via the Internet and in their AnnuaVFinancial Reports, (2) compare the effects of a voluntary and mandatory disclosure requirements on the environmental themes and qualitative characteristics disclosed in the AnnuaVFinancial Reports and Environmental Reports of electric power utilities based in the UK and USA and applies Lasswell's model as an integrating framework for (1) and (2) in order to assess what, if any, inferences can be made from a direct content analysis relating to 'why' and 'with what effect' environmental disclosures are made. Content analysis is applied to meet the three main aims of this thesis. First, a basic appearance or nonappearance form of content analysis is applied on 275 (utility and non-utility) companies to assess whether utility companies are also leaders in environmental disclosure via the Internet. The amount location and type of environmental themes that were disclosed within the AnnuaVFinancial Reports of 100 (utility and non-utility) companies were then identifIed via content analysis to assess whether utility companies are also leaders in environmental disclosure in their Annual Report and Financial Report. A more complex frequency content analysis was applied to assess the environmental themes and the qualitative characteristics disclosed by 20 electric power companies based in the UK and USA in their AnnuaVFinancial Reports and Environmental Reports to evaluate the affect of voluntary and mandatory disclosure requirements. The research shows that no companies are fully exploiting the capabilities of the Internet for environmental disclosure and that no one sector stands out as a leader. The oil, gas, coal and related services sector, not the utility sector, are leaders in terms of environmental disclosure within the AnnuaVFinancial Report, indeed there does not appear to be any consensus within the utility sector regarding the environmental themes that should be disclosed. Mandatory disclosure requirements heavily influence the amount, themes, balance, character and specifIcity of environmental disclosures made by of electric power companies based in the USA who appeared to target their disclosures in the AnnuaVFinancial Report and Environmental Report at different audiences. Electric power companies based in the UK, where there are no mandatory disclosure requirements, disclosed double the amount of information in their Environmental Report than companies based in the USA but disclosed less information in their AnnuaVFinancial Report which was virtually a subset of those in their Environmental Report in terms of the amount, themes, balance, character and specifIcity. It can be concluded from the application of Lasswell's model that environmental disclosures are made due to a combination of drivers, the types and qualitative characteristics of those disclosures depend on the relative importance of those drivers. More importantly the environmental disclosures have little effect due to their lack of credibility, and environmental disclosures, in particular, via the Internet were found to be unduly burdensome in terms of their accessibility. Stakeholders will fmd it difficult to create an informed image until there are generally accepted or mandatory standardised data collection methods, measurements and presentation for collating the environmental information itself and for the verifIcation statement therefore they need to be aware of the limitations of corporate environmental disclosures, be critical of the information and go back to the company for more details on any area of specific interest. Although companies may not want to allow stakeholders to create an informed image, guidelines are presented that can be used by companies to improve the accessibility and credibility of their environmental disclosures.

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Al-Shaer, Habiba. "The relationship between audit committees, corporate environmental disclosure, and environmental reputation : UK evidence". Thesis, Durham University, 2014. http://etheses.dur.ac.uk/9466/.

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The thesis examines the determinants of the volume of environmental disclosures and their quality, with particular reference to the role of audit committees and the role of such disclosures in the creation and sustenance of firms’ environmental reputation. It also examines the impact of environmental reputation on enhancing firm financial performance. Using a resource-based view (RBV) and quality signalling approach, this study examines three questions: first, to what extent are the volume and quality of environmental disclosures determined by the resource base of the firm and the quality of its audit committee?; second, does the combination of quality disclosures and audit committee add to the reputation of the firm?; and finally, what is the relationship between corporate environmental reputation and firm financial performance? Using a sample of UK FTSE 350 companies from 2007-2011, I found evidence that larger firms with higher quality audit committees make higher quality disclosures. These firms enhance their reputations by virtue of their size, the quality of their audit committees, the quality of their disclosures, and their board size. Larger firms with block shareholders tend to have greater volume of disclosures, whilst audit committees and larger boards tend to have no role in promoting such disclosures. Higher disclosure volume alone does not lead to increased reputation. These results therefore show support for the RBV quality signalling approach. Larger firms possess a greater resource base and, therefore, have the ability to invest in non-replicable corporate social responsibility (CSR) strategies. Audit committees, which possess Smith Report compliant features, promote reputation directly and through their determination of better quality disclosures that are difficult to replicate by competitors, thereby signalling the firm specific competitive advantage investments to the market. When revisiting the relationship between environmental reputation and financial performance, results indicate a positive impact of corporate environmental reputation on financial performance measured by both accounting and market-based measures, and were consistent with the RBV of the firm. Findings in this study have implications for managers in terms of disclosure practices where the quality of disclosure is an important aspect and of a higher value due to the difficulty of replication by companies not genuinely committed to environmental good practice. Moreover, the study aims to provide managers with a better view of how governance and specifically audit committee can impact the setting of environmental goals and enhance accountability. Finally, corporations looking to regain trust with investors and other stakeholders need to take steps towards an environmental agenda.

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Elijido-Ten, Evangeline. "Extending the application of stakeholder theory to Malaysian corporate environmental disclosures". Swinburne Research Bank, 2006. http://hdl.handle.net/1959.3/38308.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006.
A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)

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García, Jorge. "Essays on asymmetric information and environmental regulation through disclosure /". Göteborg : Dept. of Economics, School of Business, Economics and Law, Göteborg University, 2007. http://hdl.handle.net/2077/4382.

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Badkook, Roaa. "Corporate social and environmental disclosure : evidence from Saudi Arabia". Thesis, Middlesex University, 2017. http://eprints.mdx.ac.uk/22664/.

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The aim of this study is to elevate the understanding of corporate social and environmental disclosure (CSED) by examining the nature and level of CSED by the listed companies in Saudi Arabia. It analyses CSED determinant’s which includes: firm characteristics and corporate governance aspects. Four theoretical perspectives, namely stakeholder, legitimacy, institutional, and Agency theory, used to assist in better understanding and analysing the findings on the CSED in Saudi Arabia. This study adopts a quantitative approach; the selected sample consists of 164 corporate reports of Saudi companies listed on the Saudi Stock Exchange, in 2012. Content analysis is used to measure the extent of social and environmental information that are reported. An information index was devised. The data were examined using descriptive and statistical tests multivariate analyses and negative binomial regression. The results show more than 70% of the companies report social and environmental information, most of the disclosures are related to human recourses, community involvement and economics. Human recourses category rate is 41.5 %, community involvement at 24.5%, and economic disclosure is 20%. Less attention is given to environmental, customers and products reporting. The Saudi government encourages companies to follow the Saudisation regulations and the Ministry of Labour regulations. Hence companies tend to report considerably more on information issues addressed by the government. This study examines the factors affecting the level of CSED which are firm characteristics and corporate governance. CSED level is positively associated with firm characteristics (firm size, age, profitability, and leverage), and corporate governance mechanism (government ownership and audit firm size). There were no significant results for managerial ownership, foreign ownership, CEO duality, board size and independency. The determinants of CSED categories indicate that firm age is the most influential factor affecting the five categories and human resource is the category that is related with most of the factors.

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Aldrugi, A. M. "Environmental disclosure in the Libyan oil and gas sector". Thesis, Nottingham Trent University, 2013. http://irep.ntu.ac.uk/id/eprint/206/.

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Since 1990, interest in environmental disclosure (ED) has grown, and it is now seen as one of the most important types of social disclosure (Islam et al., 2005). This attention has not come out of the blue; as environmental costs rise year on year, it has become increasingly important to disclose these costs, as they can significantly impact upon the decisions made by the users of financial statements. This is especially important in light of the fierce competition between local and global companies. Concerned investors have therefore started to press for environmental information to be disclosed in companies’ annual reports. The vast majority of studies in the field of ED have so far focused on developed territories such as Western Europe, America and Australia, neglecting developing countries. The present study is motivated by the lack of research in developing countries in general and Libya in particular. It is an empirical investigation into the ED practices of oil and gas companies operating in Libya. This study is the first to explore ED practices in the oil and gas sector in Libya. This sector, which is considered one of the most polluting industrial sectors, accounts for 70% of Libyan’s Gross Domestic Product (GDP) and 98% of the country’s exports (Central Bank of Libya, 2009a). The main objectives of the present study are to identify the current state of ED, as described in the accounting literature, to observe how it is represented in the annual reports of oil companies operating in Libya, and to investigate the determinants of and reasons for ED. In addition, the study attempts to clarify the influence of company characteristics on ED. The aim is to contribute to current knowledge by addressing the shortage of studies on ED in developing countries. To achieve these objectives, three data collection methods were employed: questionnaires, content analysis and interviews. The results show that almost all companies provide some environmental information, although reports contain more positive and neutral than negative information. The respondents agreed strongly that some of the proposed drivers do indeed motivate companies to disclose environmental information, but they rejected others (see Table 6-10). When it came to identifying the obstacles that prevent companies from disclosing environmental information, local companies were consistent in accepting most of the proposed elements as barriers to ED, whereas a number of these elements were rejected by foreign companies (see Table 6-17). It was apparent that although some environmental rules and regulations do exist, they are not applied fully and control of ED is still weak. There is a significant positive association between level of ED and company size, company privatisation and company nationality. The investigation provides further evidence that these characteristics are important and have an impact on the level of ED. On the other hand, the age of the company is insignificant; it is negatively related to the level of ED.

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Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model". Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

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Includes bibliographies and references.
Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa. The objectives of this dissertation included the determination of an appropriate environmental reporting model, based on the critical review of the accounting legal and economic literatures. The reporting model suggested is that of compliance with legal environmental standards, with certain additional financial information. An existing disclosure index, enabling the objective measurement of environmental disclosure quality, was extended and adapted to the South African situation. Analysis of the index scores revealed an improvement in the quality of environmental disclosures over a five year period, and that disclosures are not influenced by a company's total assets or the presence of international shareholders. Analysis of index scores on a group basis revealed that disclosures are not made as a result of a top-down approach. However, companies in similar industries in a group tended to have almost identical disclosures. Comparison of the results of the South African survey with a similar American one, revealed a significant disparity between disclosure scores for the oil, paper and steel industries. This disparity is exacerbated by the difference in time period of at least 15 years, and suggests that the difference in disclosure quality is possibly as a result of the disparity in content and enforcement of legal environmental standards. With the opening up of international markets to South African business, producers may no longer be able to ignore international environmental standards, and the poor quality of South African disclosures may well prove unacceptable. Without more effective legal environmental standards, there will be little progress towards improved environmental disclosures.

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Salama, Aly Ibrahim. "The relationship between corporate environmental disclosure, environmental reputation, and firm financial performance : UK evidence". Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.397582.

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Ince, Davut. "Corporate, social and environmental reporting (CSER) : an application of stakeholder theory". Thesis, University of Exeter, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284623.

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Ishwerf, Adel Imhmed. "Stakeholders' requirements and perceptions of corporate environmental disclosure in Libya". Thesis, University of Salford, 2012. http://usir.salford.ac.uk/26730/.

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This study emphasises on examining various stakeholder groups' perceptions and requirements and represents an attempt to fill a gap in the CED literature where the views of non-managerial and non-financial stakeholders are largely absent. The study explores the perceptions and requirements of a wide group of stakeholders in the context of a developing county, Libya. This study contributes to that limited stakeholders' perceptions and requirements based CED literature. To achieve the aim of this study, face-to-face semi-structured interviews were adopted as a main instrument to collecting data. A series of semi-structured interviews were conducted with individuals and senior representatives of various stakeholder groups. The data came from 30 stakeholders from six groups of stakeholders namely: Regulators and Policy Makers; Local Governments; Managers; Employees; Shareholders and Financial Institutions. Content analysis was used to turn qualitative data, which was collected via open-ended questions, into numerical data using NVivo software. A difference of perceptions and requirements of stakeholder groups towards CED was identified from the collected data. In general, stakeholders are interested in, and positively disposed towards CED. However, interviewees generally perceive that CED is fairly significant to business, but current CED practice is viewed negatively and weak. Through the empirical study, the incentives and disincentives for CED are identified. Increasing awareness of environmental issues, market competition, religious obligation, compliance with industrial codes and training programmes appear to be the key driving motivations in the study country, while lack of legal requirements, lack of knowledge/awareness, absence of demand, issues management, fear of bad publicity, companies emphasis on economic performance, sensitive and confidential information, absence of pressure by government states, and absence of NGOs appear to be impeding CED practices. Participants believed companies should be accountable to all stakeholder groups for their environmental impacts and the only way for enforcing CED practice is using mandatory compliance. The results present evidence of a widespread demand for mandated CED in a separate stand-alone report. The results also showed that, information related to environmental activities have been given the highest priority by all the stakeholders while, the issues related to environmental financial issues and energy issues have been placed last and second last on the ranking scale. The results imply that regulators and policy makers as well companies as have to consider the policy implications of these other stakeholders' views and requirements. In addition, the findings require careful consideration by regulators and policy makers at the national and international levels. Drawing on the empirical results, the study makes some recommendations for future research aimed at improving CED practice in Libya and more broadly. This is the first time this type of research has been conducted in Libya.

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Aburaya, Rania Kamal. "The relationship between corporate governance and environmental disclosure : UK evidence". Thesis, Durham University, 2012. http://etheses.dur.ac.uk/3456/.

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The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. The main objective of the current study is to empirically examine the relationship between corporate governance and each of the quantity and the quality of corporate environmental disclosures in the UK, while controlling for some corporate characteristics as well as an in-depth exploration of quality identification and assessment issues. In doing so, the study distinguishes between the different categories or areas of activity to which environmental disclosure relates as well as between the different types of environmental information content. Based on stakeholders-agency theory, the study argues that the quantity and quality of corporate environmental disclosure directed to various stakeholders are enhanced when managers' opportunism is monitored by corporate governance mechanisms, thereby, reducing the information gap or asymmetry. Content analysis of a sample of UK companies' annual reports is undertaken to examine the quantity and quality of corporate environmental disclosure practices and their association with corporate governance mechanisms, over a period of four years. Hence, the annual reports of FTSE-All share companies are examined for years 2004-2007 inclusive. A checklist of environmental disclosure items and categories is developed and environmental disclosure indices are computed. The study suggests an extensive four-dimensional framework for assessing environmental disclosure quality. The metric developed attempts to capture the qualitative characteristics of information in a manner consistent with well-supported frameworks elaborated by professional accounting bodies and standard setting organizations. Although corporate environmental disclosure quantity in UK companies' annual reports is relatively low, corporate environmental disclosure quality is comparatively high. Results also revealed a significant association between environmental disclosure quantity and, to a lesser extent, environmental disclosure quality and most corporate governance mechanisms. In addition, it appears that other corporate governance mechanisms are significant at some categorical levels of environmental disclosure. The major strength of the current study is its practical implications and its usefulness in providing data for further extensive environmental disclosure quality development. The comprehensive framework developed in this study for identifying and assessing environmental disclosure quality, is an initial step in the direction of examining environmental disclosure from the stakeholder perspective, negating the traditional belief of quantity representation of quality and shifting disclosure quality perspective from volumetric measurement to semantic assessment.

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Ibrahim, Mohamed Hamida Ibrahim. "Corporate environmental disclosure : a case from the Libyan construction industry". Thesis, Liverpool John Moores University, 2011. http://researchonline.ljmu.ac.uk/4354/.

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In recent years, the international community has become ever more concerned with the effect of human activity on the environment which can be observed and regulated through international policy. An underlying premise suggests that the natural environment should serve the interests of the current generations without jeopardising those of future generations. As a result, the disclosure of environmental issues has become the topic of many studies, and there has been much debate over the disclosure of environmental information by companies. However, little research has been conducted in developing countries regarding the amount and kind of corporate environmental disclosure (CED) within annual reports and its development over time, as well as the effect of external and internal factors on the environmental disclosure. The main aim of this study is to explore current disclosure of environmental issues carried out by Libyan construction companies in order to explain the presence or the absence of CED practices in light of stakeholder and political economy theory. In doing so, a content analysis of the annual reports is made in order to describe CED practices undertaken by the largest Libyan construction companies. In addition, the perspectives and perceptions of a sample of financial managers and the users of the annual reports of Libyan construction companies regarding the various aspects of CED have been explored by conducting semi-structured interviews and administration of questionnaires. Although financial managers are positively inclined toward environmental performance and disclosure by the companies, the results of the study revealed that the level of environmental disclosure in Libyan construction companies was very low. Based on the views of the financial managers, this is due to a number of reasons that have prevented them adopting CED. The most prominent of these are an absence of environmental awareness, lack of demand for environmental information and a dearth of academic research. Similarly, managerial perspectives reveal that the absence of environmental disclosure is mainly due to lack of civil society organizations and the avoidance of any accountability to the public or government. In addition, a deeper viewpoint was provided by the users of annual reports, when they indicated that the social, political and economic features of the Libyan society does not encourage or facilitate environmental disclosure initiatives. However, the teachings of the Islamic religion may encourage companies to disclose the damage to the environment, according to the viewpoint of the majority of the participants. Furthermore, the results of study are consistent with managerial branch of stakeholders theory and the bourgeois political economy theory providing a robust explanation for the absence and the presence of environmental disclosure of Libyan construction companies. Thus, it can be concluded that the CED practices of the Libyan construction industry are influenced by internal factors (management attitude and cognition) and external factors including, local culture, accounting education, the economic and political system, and the legal system.

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Boström, Daniel. "Environmental information : A study of environmental disclosure in financial analyst reports, annual reports, CSR reports and environmental risk profiles". Thesis, Umeå University, Umeå School of Business, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-24589.

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The awareness of environmental issues has increased among the public the last decades. An environmental movement is occurring and companies are beginning to adapt themselves and their business activities to the changing view of environmental issues. Greater attention are turning to companies around the world due to the view that they have a responsibility concerning environmental and sustainability matters in their business operations. The development of environmental guidelines such as the Global Reporting Initiative and the presenting of separate Corporate Social Responsibility (CSR) reports illustrate the emerged demand of an environmental awareness from various stakeholders. Government regulations and inter-continental agreements of carbon taxes, emission trade rights and various environmental targets are influencing the operations and the environmental approach for the companies.

An important link in the information chain is the financial analysts and their role as information intermediaries. The characteristics of their profession combined with their expertise knowledge of evaluating companies are reasons behind their function in the investment value chain. Traditionally, the valuation of companies has been based on financial figures and the models derive from typical tangible assets such growth numbers, estimated future earnings and cash flow. Environmental issues have throughout the years been considered of secondary importance due to the specific kind of information it represents.

This study examines factors influencing the amount of environmental information presented in financial analyst reports. The amount of environmental information presented in annual reports, CSR reports and an environmental risk profile developed by GES Investment Services have been selected as predictor variables to determine the amount of environmental information in the financial analysts’ reports.

40 companies from the industrial sector have been included in the study and the results reveal that no or very little environmental information can be found in the financial analyst reports. The financial analysts’ seem to prioritize other kinds of information when evaluating companies and creating analyst reports. The study also reveals that companies with separate CSR reports seem to have a higher amount of environmental information presented in annual reports as well as a better environmental risk profile.

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Nossa, Valcemiro. "Disclosure ambiental: uma análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional". Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21122005-101506/.

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Análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional. Objetiva esta pesquisa investigar, com base nas práticas correntes de relatórios anuais e ambientais, como está o nível de disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose. Apresentam-se na revisão da literatura os principais aspectos relacionados à contabilidade e ao disclosure ambiental, as regulamentações e diretrizes sobre relatórios ambientais, bem como um sumário de várias pesquisas realizadas sobre disclosure e relatório ambiental. São realizadas análises do conteúdo dos relatórios de 42 das 50 maiores empresas, por vendas, do setor de papel e celulose em nível mundial, assim como de oito das dez maiores empresas brasileiras desse setor. Os achados sustentam a tese de que o disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose diverge entre as companhias com relação ao tamanho da empresa, ao país de localização e ao tipo de relatório (financeiro ou específico), mostrando-se ainda incipiente e frágil em relação ao nível de confiabilidade e comparabilidade das informações. Conclui-se também que: a) a maioria das informações ambientais das empresas desse setor é evidenciada nos relatórios ambientais específicos, sendo essas informações praticamente descritivas; b) o país de localização da empresa influencia no nível de disclosure das companhias do setor de papel e celulose; c) quanto maior o tamanho da empresa, mais detalhada é a apresentação do disclosure das informações ambientais; e d) o nível de disclosure ambiental das empresas brasileiras de papel e celulose é menos detalhado que a média do nível disclosure de informações ambientais de empresas de outros países nesse mesmo setor. São sugeridas novas questões para estudos e mais investimentos para o fomento de pesquisas empíricas na área de contabilidade e disclosure ambientais. O resultado deste estudo é restrito à amostra analisada.
Analysis of the content of the companies' environmental reports of the pulp and paper industry in international level. The objective of this research is to investigate, based on the annual and environmental reports currently practiced, how the environmental information disclosure level presented by the companies of the pulp and paper industry is. The literature review presents the main aspects related to the environmental disclosure and accounting, the regulations and guidelines about environmental reports, as well as a summary of several researches on environmental reports and disclosures. Analysis of the reports contents of 42 of the 50 larger companies, for sales in the pulp and paper industry worldwide, as well as of eight of the ten larger Brazilian companies of this sector are performed. The findings sustain the thesis that disclosure of environmental information presented by the companies of the pulp and paper industry diverge from company to company regarding size, country location and type of report (financial or specific), being incipient and fragile as far as information reliability and comparability is concerned. One can also conclude that: a) most environmental information of companies in this sector is made evident in specific environmental reports, being this information practically descriptive; b) the country where the company is located interferes in the level of disclosure in the pulp and paper industry; c) the bigger the company, the more detailed is the presentation of the disclosure of the environmental information; and d) the level of environmental disclosure of the Brazilian pulp and paper companies is less detailed than the average level of disclosure of companies of the same sector in other countries. New issues for studies and further investments to develop empiric researches in environmental disclosure and accounting are suggested. The result of this study is restricted to the sample analyzed.

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Mojilis, Frederica. "Determinants of environmental disclosure in the oil palm industry in Malaysia". Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/344.

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The study examines the determinants of environmental disclosure in the oil palm industry in Malaysia. It applies Ullmann’s (1985) three-dimensional stakeholder model to observe the association of stakeholder power, strategic posture and economic performance with environmental disclosure. Disclosure is shown to be low overall, with significant differences between oil palm and other companies. The study confirms the robustness of Ullmann’s model in predicting environmental disclosure and suggests a role for government in its regulation.

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Chong, Jennifer Lai Yee. "Board Diversity and Environmental Disclosure Practices of Malaysian Public Listed Companies". Thesis, Curtin University, 2018. http://hdl.handle.net/20.500.11937/75448.

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This thesis examines the influence of board diversity on the level of environmental disclosure of Malaysia listed companies from 2014 to 2016. Data is hand-collected from the published reports of companies from environmentally-sensitive industry sectors. Using stratified random sampling approach, 150 companies are selected for each period. Panel data analysis is employed. There is a statistically significant increase in environmental disclosure level. Younger and foreign directors are the negative predictors of the environmental disclosure.

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de, Aguiar Thereza R. S. "Corporate disclosure of greenhouse gas emissions : a UK study". Thesis, University of St Andrews, 2009. http://hdl.handle.net/10023/840.

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Two beliefs drove this dissertation to be centered on the analysis of the UK corporate disclosure (CD) related to global climate change (GCC). Firstly, GCC is the most significant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC, 2007). Secondly, CD could illustrate the values of organizations and possibilities for changing organizations’ responsibility regarding to GCC (Gray et al., 1996; Bebbington and Larrinaga-Gonzalez, 2008; Bebbington et al., 2009). This study utilizes content analysis as its principal method and seeks to achieve its goal by way of a two investigations. The first investigation focuses on disclosures made by direct participants’ (DP) in the UK Emissions Trading Scheme (UK ETS). It captures GCC disclosures from both stand alone (SA) and annual reports (AR) during 2000 - 2004. This part of the study explores if joining the UK ETS changed GCC disclosures. This is tested on both a longitudinal and matched pair (MP) basis. An analysis using institutional theory suggests that instruments of environmental policy may influence GCC disclosures. Results showed that DP increased GCC disclosure, especially in the AR where mainstream business rationale is accepted. MP disclosures, in contrast, focus on the SA media and on different topics than DP disclosures. AR and SA both contain CD, but in this study they showed different patterns of disclosure and therefore may constitute different disclosure media. The second investigation suggests a method to compare GCC disclosure for a sample of DP and MP, using three different media: carbon disclosure project (CDP), AR and SA. Analysis shows that GCC disclosure did not provide sufficient information to compare GCC initiatives and disclosures. Despite the fact that organizations have similar characteristics in terms of sector, size and origin country, they showed different views on GCC issues and this may partially explain differences on GCC initiatives and disclosure.

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Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region". Thesis, Williams, Shaun Leigh Mitchell (1998) Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region. PhD thesis, Murdoch University, 1998. https://researchrepository.murdoch.edu.au/id/eprint/407/.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market) categories, were included in this project. Listed companies' annual reports were surveyed using content analysis and disclosure index from seven countries in the Asia-Pacific region: Australia, Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia. The dependent variable, the extent of VESAD information, was measured by four different measurement bases; these were number pages, sentences and words and disclosure index score. Different measurement bases were used to compare and contrast findings from statistical tests to examine if this lead to conflicting or comparable conclusions. Descriptive and univariate analysis indicated that under all four measurement bases the country of origin was an important determinant of VESAD practices in the Asia-Pacific region. Multiple regression and path analysis showed that organizational size, industry type, culture, political and civil, and legal systems were statistically significant in explaining variations both directly and indirectly. The level of economic development was also found to be of important but only indirectly. It is concluded from these findings that social and political pressures placed on companies by the interaction of these significant variables compel firms to provide VESAD information to meet social expectations and to avoid possible government regulation to preserve their own self interests and survival. Economic performance and equity market factors were of no significant statistical influence. Empirical results using data measured by the three units of measurement for content analysis were minimal. Differences were . noted however when contrasted against disclosure index scores. It was concluded from these results that content analysis and disclosure indices measured different concepts, the latter measuring largely a subset of the former. The consequence of this finding, is that researchers, when deciding on whether to measure the dependent variable by content analysis or a disclosure index, will need to define more the relevance of the measurement to be adopted to the research question underlying the study. Determination of the unit of analysis to utilize when adopting content analysis is less complicated as each technique provides essentially the same results.

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Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region". Murdoch University, 1998. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070831.125328.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market) categories, were included in this project. Listed companies' annual reports were surveyed using content analysis and disclosure index from seven countries in the Asia-Pacific region: Australia, Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia. The dependent variable, the extent of VESAD information, was measured by four different measurement bases; these were number pages, sentences and words and disclosure index score. Different measurement bases were used to compare and contrast findings from statistical tests to examine if this lead to conflicting or comparable conclusions. Descriptive and univariate analysis indicated that under all four measurement bases the country of origin was an important determinant of VESAD practices in the Asia-Pacific region. Multiple regression and path analysis showed that organizational size, industry type, culture, political and civil, and legal systems were statistically significant in explaining variations both directly and indirectly. The level of economic development was also found to be of important but only indirectly. It is concluded from these findings that social and political pressures placed on companies by the interaction of these significant variables compel firms to provide VESAD information to meet social expectations and to avoid possible government regulation to preserve their own self interests and survival. Economic performance and equity market factors were of no significant statistical influence. Empirical results using data measured by the three units of measurement for content analysis were minimal. Differences were . noted however when contrasted against disclosure index scores. It was concluded from these results that content analysis and disclosure indices measured different concepts, the latter measuring largely a subset of the former. The consequence of this finding, is that researchers, when deciding on whether to measure the dependent variable by content analysis or a disclosure index, will need to define more the relevance of the measurement to be adopted to the research question underlying the study. Determination of the unit of analysis to utilize when adopting content analysis is less complicated as each technique provides essentially the same results.

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Cowan, Stacey Lynn, i s. cowan@cqu edu au. "Environmental reporting and the impacts of mandatory reporting requirements". RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080110.085951.

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This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken. Taking into consideration the findings relating to the strategic nature of voluntary disclosures, the thesis then examines the potential of such disclosures to impact upon the usefulness of mandatory annual report disclosure requirements. This is undertaken by investigating whether significant differences exist between environmental disclosure practices in the voluntary sections of annual reports for corporations reporting non-compliance, and those not reporting non-compliance, in the directors' report pursuant with the requirements of s. 299(1)(f) of the Corporations Law. The findings suggest that, for the sample corporations, a change in environmental regulation may have been an impetus for changes in voluntary environmental disclosure practices in annual reports. Disclosures are identified as being discretionary, and potentially reactive to changes in environmental regulation, with a significant increase in the quantity of voluntary disclosures relating to the National Pollutant Inventory and in the number of corporations making voluntary emission disclosures during the period. Hence, voluntary disclosures, although discretionary, may provide some indication of the corporation's actual environmental activities and provides some support for industry arguments to maintain a voluntary environmental disclosure system. A comparison of the quantity and nature of voluntary disclosures for corporations required to report non-compliance with, and those reporting no non-compliance with, environmental regulations in the directors' report found no significant differences in disclosure practices between the two groups; that is, in contrast to the findings of previous research, those reporting non-compliance had no higher propensity for either greater quantities of voluntary environmental disclosures or positive voluntary environmental disclosures. The findings suggest that the limitations faced by s. 299(1)(f) in its early years may have resulted in it not being perceived as a legitimacy threat by the sample corporations or as a lesser threat than others such as the NPI. Therefore, questions remain as to whether the section is able to produce the outcomes proposed at its inception. Overall, taking into consideration the discretionary nature of voluntary environmental disclosures, and the limitations of s. 299(1)(f), concern remains as to the quality of the Australian annual report environmental reporting system and the potential for the existence of voluntary environmental disclosures in the annual report to reduce the usefulness of a mandatory disclosure system to users. These findings suggest a need for further research into the effect of both mandatory and voluntary environmental disclosures on users' perceptions of corporate environmental performance.

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Fonteles, Islane Vidal. "AssistÃncias governamentais e disclosure socioambiental". Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14494.

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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior
O presente estudo objetivou investigar a relaÃÃo entre o disclosure socioambiental e a prÃtica de incentivos governamentais, pela perspectiva da Teoria da Legitimidade. Tal questÃo surge a partir do cenÃrio das empresas incentivadas por benefÃcios governamentais. Essas empresas criam uma imagem socialmente irresponsÃvel, por utilizarem recursos pÃblicos para satisfazer objetivos privados, perdendo sua legitimidade. Como forma de resgate de legitimidade, as empresas utilizam ferramentas capazes de mitigar o problema causado pelo recebimento de SubvenÃÃes e AssistÃncias Governamentais (SAG). Uma dessas ferramentas, apontadas pela literatura cientÃfica, Ã a evidenciaÃÃo socioambiental. Os estudos sobre disclosure socioambiental, legitimidade e SAG tÃm instigado diversos pesquisadores. Entretanto, quando esses temas sÃo abordados em conjunto, as pesquisas ainda sÃo incipientes e se restringem ao nÃvel internacional. A partir dessa hipÃtese, a presente pesquisa se propÃe investigar a associaÃÃo entre o nÃvel de divulgaÃÃo socioambiental e a prÃtica de recebimento de SAG das empresas listadas na BM&FBovespa. Foram utilizadas ferramentas qualitativas (AnÃlise de ConteÃdo das DemonstraÃÃes Financeiras Padronizadas disponibilizadas nos websites da BM&FBovespa e da CVM, alÃm dos RelatÃrios de Sustentabilidade e similares disponÃveis nos websites das empresas) e quantitativas (estatÃstica descritiva, teste de diferenÃas de mÃdias e regressÃo linear mÃltipla) para compreender o comportamento da amostra, que, apÃs criteriosa seleÃÃo, totalizou 337 empresas. Com relaÃÃo Ãs SAG recebidas pelas empresas avaliadas, constatou-se que o normativo a elas referente ainda nÃo Ã aplicado como devido. No que diz respeito Ã evidenciaÃÃo socioambiental, ressalta-se o fato de o governo se destacar como principal stakeholder-alvo das empresas estudadas. AtravÃs da anÃlise conjunta das SAG e da evidenciaÃÃo socioambiental, foi possÃvel constatar que as empresas que recebem incentivos governamentais e que divulgam a receita deles proveniente divulgam mais, corroborando a Teoria da Legitimidade. Na anÃlise dos possÃveis fatores determinantes do comportamento do Ãndice de Disclosure Socioambiental, o tamanho da firma se destaca como fator influenciador em todos os grupos analisados. Contudo, a anÃlise de variÃveis diretamente relacionadas ao recebimento de incentivos e o Valor do Incentivo e o Tipo de Incentivo nÃo se mostram determinantes para a evidenciaÃÃo de informaÃÃes socioambientais. Concluiu-se que, para as firmas brasileiras, os incentivos governamentais nÃo estimulam a utilizaÃÃo de ferramentas de resgate da legitimidade, no caso da presente pesquisa, o disclosure socioambiental.
The objective of this study was to investigate the relationship between environmental disclosure and the practice of government incentives, from the perspective of the theory of legitimacy. This question arises from the scenario of the companies encouraged by government benefits. These companies create a socially irresponsible image for using public resources to meet private goals, losing its legitimacy. As a way of redemption of legitimacy, companies use tools that can mitigate the problem caused by the receipt of government grant and assistance. One of these tools, cited by the scientific literature, is the environmental disclosure. Studies on environmental disclosure, legitimacy and government grant and assistance have instigated many researchers (PATTEN , 2002; DEEGAN , 2002; SMITH WARD , 2007; HANLON ; Slemrod , 2009; Taveira , 2009; RODRIGUES ; SILVA ; FAUSTINO , 2011; LOUREIRO ; GALLON ; DE LUCA , 2011) . However, when these issues are addressed together, the research is still scarce and are restricted to the international level ( FREEDMAN , 2003; CHRISTENSEN ; MURPHY , 2004; WILLIAMS , 2007; PREUSS , 2010; LANIS ; RICHARDSON , 2012, 2013 ). From this hypothesis, the present research proposes to investigate the association between the level of environmental disclosure and the practice of receive grants and government assistance by the companies listed on the BM & FBovespa. Qualitative ( content analysis of the Standardized Financial Statements available on the BM&FBOVESPA and CVM sites, and Sustainability Reporting and the like available on the websites of companies ) and quantitative ( descriptive statistics , mean comparison test and multiple linear regression) tools were used to understand the behavior of the sample studied. After selection criteria, 337 companies were evaluated. Regarding the Governmentâs Grants and Assistance (GGA) received by the companies studied, it was found that the normative references are still not properly implemented. In relation to social and environmental disclosure, it was emphasized the fact that the government stands out as a target-stakeholder of companies studied. Through joint analysis of SAGs and environmental disclosure, it was found that companies that receive government incentives and disclose income from these incentives, disclose more, corroborating the theory of legitimacy. In the analysis of possible determinants of IDS behavior, the size of the company stands out as influential factor in all analyzed groups. However, analysis of variables directly related to the receipt of incentives and the value of the Incentive and Incentive Type, do not show as a decisive factor for the disclosure of environmental information. It was concluded that, for Brazilian companies, the incentives of the government does not stimulates the use of rescue tools of legitimacy, in the case of this research, the environmental disclosure.

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Adam, Shalima. "Carbon disclosure and company performance : a portfolio performance approach". Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/21194.

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Thesis (MBA)--Stellenbosch University, 2012.
The objective of this research study was to investigate whether socially responsible companies that disclose their carbon emission, referred to in this research report as ‘carbon disclosure leaders’, outperform their non-disclosing counterparts, referred to in this research report as ‘carbon disclosure laggards’. This research study attempted to substantiate the relationship between companies’ carbon disclosure practices and companies’ share price performance. An empirical analysis was conducted with a focus on South African-listed Johannesburg Stock Exchange (JSE) top-100 companies. A portfolio approach was utilised to establish if any significant relationship exists between company carbon disclosure and company share price performance. Portfolios were constructed based on companies that participated in the Carbon Disclosure Project (CDP) and were thus categorised into JSE industry sectors. It was assumed that by using industry-specific sectors, the macro-economic conditions would generally affect all companies in that specific sector in a similar way, thus enabling comparative analysis. The results from this study subsequently found, having done various analyses in terms of share price growth and carbon disclosure, that no significant correlation exists in terms of the CDP. This would, however, be correct in terms of the analysed data, which is limited at times, but cannot be necessarily inferred as a broader statement. Intuitively, it can be said that carbon disclosure and greater ratings in terms of the CDP would imply that companies are more positive in dealing with their carbon footprint, which would be more positive for their long-term existence and sustainability. Equally, it could also yield various cost savings that will translate into higher earnings and earnings per share that drive share price growth. In becoming more active in reducing the carbon footprint, companies would also reduce their risk profile since they would be better aligned to potential restrictive carbon emission legislation and improve their public profile, which could again boost profitability. Further arguments can be made to suggest that disclosure of a company’s carbon initiatives and footprint would benefit the company’s value and share price performance. Thus, having observed the outcomes of the analyses conducted in this report, the more appropriate question would be if other factors exist that could have affected the outcomes as observed and whether these factors could have overshadowed the proof that there is a positive correlation between share price growth and carbon disclosure.

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Zhao, Xi, i Meng Guo. "What is the impact of industrial environmental events on the quality of environmental disclosure in corporate annual reports? : A longitudinal study". Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45311.

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Environmental accounting, as a newly developed cross-field subject, has been received increasing attentions in recent years. With public awareness of corporate social responsibility and sustainability, corporate environmental performance also has been aroused among social public, stakeholders, and internal management. Environmental disclosure, as an effective link between corporate management and social responsibility, is becoming a valuable research topic. One unsolved problem of the environmental disclosure is the corporate behavior of listed companies in terms of environmental reporting in the post environmental events period, from 2005 to 2009. Those corporation environmental events, exposed by media, include over pollution, over emissions and illegal environmental activities. According to legitimacy theory, negative social perception and “legitimacy gaps” of the community result from illegitimate corporate activities, like environmental events, and corporations are therefore been threatened in its existence. In this case, enhanced environmental disclosure in annual reports is supposed to be an appropriate way to eliminate threats for corporations and ameliorate negative social perceptions. It imply that corporations with lower level of environmental performance are required to have more environmental disclosure for sustainability. Some prior studies provided evidences that in the period from 1980 to 2002, after some incidents, corporations involved in these incidents indicate a higher level of environmental disclosure in the year when the environmental incidents happened, which align with legitimacy theory. Furthermore, there were incongruence previous results of the relationships between environmental disclosure and firm size and industry characters. We aim to find that whether the corporation environmental disclosure is in a relation with firm size and industry characters or not. And we are to revisit the association between corporate environmental performance and environmental disclosure. This study took the quantitative method statistical technology was used for analysis. In order to get the answer for the research question, four hypotheses were set in this research. Finally, firm size and industry characters have no significant relationship with the level of environmental disclosure. The results indicate that the level of environmental information disclosure in annual reports of 2008 is higher than those of 2005. However, environmental events could not be deemed as a determinant of environmental disclosure, and the results partially support the legitimacy theory. The quality of environmental disclosure of 21 sample companies did not improve significantly in the year when the environmental events happened, but only the environmental disclosure sample companies with environmental events which happened in the year of 2008 improved significantly, compared with the previous year.

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Sturm, Joseph P. "Analysis of cost estimation disclosure in environmental impact statements for surface transportation projects". Connect to this title online, 2007. http://etd.lib.clemson.edu/documents/1202501316/.

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Thesis (M.S.) -- Clemson University, 2007.
Title from first page of PDF file. Document formatted into pages; contains ix, 57 p. ; also includes graphics (chiefly col.). Contains 2 additional supplemental files.

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Hutomo, Y. B. "Voluntary environmental disclosure by Australian listed mineral mining companies : an application of stakeholder theory". Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1162.

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The purpose of this study was to examine the extent of voluntary environmental disclosure in relation to firm-specific characteristics of listed mineral mining firms within the stakeholder theory framework developed by Ullmann (1985). Three indices, word index, unweighted index and weighted index, were applied to measure the extent of total environmental disclosure and categories of total disclosure, which were environmental policy and strategy, public recognition of environmental activities, prevention or repair of environmental damage and environmental liabilities. A sample of 104 mineral firms was selected from the Australian Graduate . School of Management Annual Report Microfiche File for 1993. The• relationships between the extent of environmental disclosure for the three indices, for total disclosure and each category of disclosure, and firm . characteristics for twelve models in the stakeholder theory were tested by using multivariate analysis

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Liu, Han. "The relationship between corporate governance, environmental disclosure, and firm value in Chinese listed companies". Thesis, Durham University, 2015. http://etheses.dur.ac.uk/11246/.

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In the last three decades, the rapid economic growth of China has attracted increasing research on its corporate governance and disclosure practices. However, there is, in general, a lack of understanding from the outside world due to the specific knowledge needed of the unique situation of China. In addition, previous studies lack research on the relationship between corporate governance and environmental disclosure in developing countries. In this thesis, the roles of ownership structure and board composition on the extent of environmental disclosure in the annual reports are examined through evidence from the Chinese market. The sample of this research is collected from both the Shenzhen Stock Exchange (SZSE) and Shanghai Stock Exchange (SHSE). In this study, the quantity of environmental disclosure (measured by the mechanistic content analysis approach) and the quality of environmental disclosure (measured by the interpretative approach) are employed to estimate environmental disclosure variables. The results indicate that both qualitative and quantitative environmental disclosures increase with state ownership, greater blockholder ownership, and with a larger supervisory board. Environmental disclosures are not significantly associated with the proportion of independent directors on the board of directors. Furthermore, this study denotes that much less environmental information is disclosed in the annual reports of most Chinese listed companies compared to those of developed countries and so China is in a budding stage of development in disclosure practice. It suggests that firms should reveal more environmental information in the future for a win-win situation between themselves and their stakeholders under the stakeholder-agency framework. This thesis also examines how the market reacts to qualitative and quantitative environmental disclosures from annual reports during relatively long periods, compared with the event study. Using two sets of databases (CCER and CSMAR) and annual reports from two Stock Exchanges, financial data and environmental disclosure information are collected to test the regressions using Chinese observations between 2009 and 2011. Voluntary environmental disclosure in the annual report is expected to provide value relevant information in the Chinese market based on signalling theory and the concept of information asymmetry. The findings indicate that quantitative environmental disclosure is positively value relevant in the market, and it also influences the firm value in the subsequent year; in contrast, qualitative environmental disclosure merely relates to the firm value in the same year, but it does not affect the subsequent year. The uniqueness of China motivates the research on corporate governance in China, which would be a reference for countries processing similar mechanisms or attempting to advance their corporate governance. This research contributes to the existing literature on accounting about corporate governance, managerial structure, and disclosure practice in fast growing developing countries such as China. It enhances the understanding of influences from different corporate governance compositions on environmental disclosure. In addition, this research contributes to the knowledge about the association between market value and environmental information in fast developing countries such as China based on a large sample during consecutive years. Moreover, it is an up-to-date empirical research, which enhances the understanding in terms of qualitative and quantitative environmental disclosures and provides useful information for various stakeholders.

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Semeen, Homaira. "An examination of Fairtrade impact disclosure practices". Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/93019/1/Homaira_Semeen_Thesis.pdf.

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This study extends important insights into the motivation behind the Fairtrade impact disclosures the Fairtrade licensors, Fairtrade Labelling Organization International (FLO), and some of its major licensees. Reflecting on Bourdieu's institutional sociology and using thematic analysis method, this study reveals that Fairtrade impact disclosures are used to mediate the tension, challenges, and contradictions persist in the field. The findings provide important insights about the legitimizing strategy of the dominant Fairtrade organizations. Such insights are imperative for the regulatory bodies, social activists and academics working for the development of the accountability practices within the Fairtrade field.

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Lambino, Ria Adoracion Apostol. "The Adoption and Institutionalization of an Environmental Disclosure Program in the Philippines: A Policy Analysis". 京都大学 (Kyoto University), 2014. http://hdl.handle.net/2433/189379.

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Chan, Jen Jing. "A comparative study of voluntary social and environmental disclosure practices between Australian and Malaysian companies /". Diss., Title page, table of contents and abstract only, 2000. http://web4.library.adelaide.edu.au/theses/09EC/09ecc4564.pdf.

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Papoutsi, A. "An exploration of the disclosure of practices for environmental and social sustainability in sustainability reports". Thesis, City, University of London, 2018. http://openaccess.city.ac.uk/19260/.

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This dissertation explores the value of disclosure in sustainability reports. Sustainability reports are part of the information provided publicly by companies and may reveal information about the type of sustainability practices adopted by the company and extent of implementation. To this end, we explore (1) developed constructs using sustainability reporting, and (2) consistency with established sustainability performance measures. Till now, limited research has been conducted pertaining to the specific operational practices that companies are reporting on for the sake of developing a new measure of social and environmental sustainability out of them. Finally, (3) using the proposed measure, we explore links to financial performance and firm size. To meet these three research objectives, we first synthesize and obtain from the literature and relevant guidelines a list of operational practices for environmental and social sustainability. Next, content analysis of 331 sustainability reports is implemented. In particular, scoring is carried out on the identified environmental and social practices to see which of those are prioritized in companies’ sustainability reports. Based on the prevailing practices, we develop two constructs for social sustainability and three constructs for environmental sustainability. These constructs allow us to identify ‘leader’ and ‘laggard’ companies in four industrial sectors for comparison and provide illustrative text from their sustainability reports to demonstrate our scoring methodology. Second, we check consistency of our developed measure with existing measures of sustainability that are considered valuable. Specifically, we correlate our measure with Dow Jones Sustainability Index and Environmental Social and Governance data and find that all three measures are positively and significantly correlated with each other at the same level. Given the consistency between the three measures, we argue that our measure for sustainability performance is valuable and thus sustainability reporting appears to have some value. Finally, we explore the link between our developed measure with financial performance and firm size. Existing literature has extensively studied this relationship using established measures of sustainability performance, thus the results remain inconclusive. We revisit this relation by investigating whether our developed measure can shed light on that relationship. Structural equation modeling is performed, which indicates that there is not a significant relationship between our developed measure and financial performance, at least in the short term, as is consistent with similar research using ESG or other established measures. Thus, some aspects of sustainability but not all appear to be positively linked to financial performance. Also, to account for the industry effect, we are performing cluster analysis in four industrial sectors and identify upper and lower clusters, based on companies’ total sustainability disclosure score. Our analysis indicates sector specificity as regards the relationship between sustainability disclosure and financial performance based on the proposed instrument. Also, size expressed by revenues does not affect the measure we developed, as suggested by some of the literature.

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34

Rizk, Riham Ragab. "Corporate social and environmental disclosure practices : an international comparison of UK, Indian and Egyptian corporations". Thesis, Durham University, 2006. http://etheses.dur.ac.uk/1807/.

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35

Gerged, Ali M. "Corporate environmental disclosure in the Arab Middle Eastern and North African region : an institutional perspective". Thesis, University of Huddersfield, 2018. http://eprints.hud.ac.uk/id/eprint/34526/.

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Prompted by calls to examine social and environmental disclosure beyond developed countries and, in particular, by studies that have begun to investigate practices in the Middle East and North Africa (MENA) region, this study presents a comprehensive analysis of corporate environmental disclosure (CED) by firms in Arab MENA countries. Using a detailed research instrument consisting of 55 items in five categories, a multi-country content analysis of the annual reports of 180 industrial and service sector companies listed on nine of the region’s major stock markets was conducted for a five-year period from 2010 to 2014. Consistent with previous studies that applied balanced panel data, the further statistical analysis was conducted by using Ordinary Least Squares (OLS) technique and supported by carrying out other estimations including a fixed-effects model, lagged-effects model, a weighted disclosure index model, and a two-stage least square (2SLS) model. Theoretically, an institutional framework has been employed to interpret CED practices in the MENA region using the three isomorphic pressures (i.e., mimetic, coercive, and normative). The calculation of an unweighted disclosure index indicates that, although the level of disclosure might be considered relatively low, it increased significantly over the period 2010 to 2014. There are some differences between countries in any given year, but the growth in disclosure is observed to be a region-wide phenomenon. Analysis of five categories of environmental disclosure and the behaviour of different types of the company not only reveals some interesting patterns but also reinforces the picture of a widespread general increase in disclosure. Although firm-specific characteristics (i.e., firm size, profitability, leverage, industry, auditor type) are positively and significantly related to CED in the MENA region, the influence of country-level governance (i.e., voice and accountability, government efficiency, and control of corruption) is heterogeneous in that they may have enhanced or reduced CED levels in annual reports across the nine MENA countries. Additionally, CED reflects the different region-specific pressures (i.e., business cultures and business environment). By using institutional theory, the study argues that country-level institutional factors, representative of the social context of a company’s operational environment may either encourage or discourage the adoption of CED in the countries across the MENA region. Since a relatively comprehensive disclosure index was used, it is unlikely that the study was biased against any particular country or type of company and so it provides a sound basis for comparison across the Arab MENA region. The study also provides a systematic picture for policymakers in the region as well as future researchers.

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36

Wukich, Jacqueline Jarosz. "The Conflict Between Chief Executive Officer Power And Different Measures Of Environmental And Social Disclosure". Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1613539052030591.

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37

Song, Peng. "An investigation into the relationship between corporate governance and environmental disclosure in Chinese listed companies". Thesis, Glasgow Caledonian University, 2018. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.743923.

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38

Bani, Khalid Tareq. "An analysis of disclosure of social and environmental responsibility and stakeholders' perceptions : the case of Jordan". Thesis, Abertay University, 2015. https://rke.abertay.ac.uk/en/studentTheses/54b800a6-1ad1-44ce-9b99-a1430105893e.

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This PhD thesis is an exploratory study examining the practices of Corporate Social and Environmental Disclosure (CSED) in the annual reports of the manufacturing sector in Jordan over the period 2010-2012. The study is based mainly on empirical investigation of the level and patterns of CSED practices by 66 industrial companies listed in the Amman Stock Exchange (ASE). In addition, it focuses on analysing determinants of the practices of CSED by firms in the manufacturing sector. This study is concerned with the common area between functionalist and interpretive paradigms. Therefore, both quantitative and qualitative methods were employed as a mixed practical approach to collect, analyse and interpret the required data. Specifically, the disclosure index was selected as an appropriate approach to extract quantitative data regarding CSED practices. Additionally, semi-structured interviews were used as a qualitative method to explore the stakeholders' perceptions of the impact of local external factors on CSED practices. The Random-Effect Model was the most appropriate analysis technique to analyse possible relationships between internal factors and the level of CSED, and the stakeholders' views were evaluated through the use of open critical discussion to ascertain the effect of the local contextual factors on the practices of CSED. The results showed the existence of unsatisfactory levels in the practices of CSED during the survey period. Furthermore, the results of the random effect model indicated that the firm size, audit firm and type of financial market were all significant. However, this result of type of financial market coefficients indicated an inverse relationship in explaining the level of CSED practices. Moreover, stakeholders’ views regarding the effect of the external factors on CSED practices showed that the political system, legal system, cultural values and economic development are also significant factors in explaining CSED practices in the corporate annual reports.

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39

Ling, Qianhua. "Competitive strategy, voluntary environmental disclosure strategy, and voluntary environmental disclosure quality". 2007. http://digital.library.okstate.edu/etd/umi-okstate-2422.pdf.

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40

Saringat, Siti Masnah. "Corporate Environmental Disclosure in Malaysia". Thesis, 2019. https://vuir.vu.edu.au/40536/.

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The objective of this thesis is to theoretically and empirically investigate how the changing political and economic institutional environment in Malaysia influences the quantity (CEDQty) and quality (CEDQ) of corporate environmental disclosure in both annual and sustainability reports (ARs and SRs) of Malaysian publicly-listed companies in environmentally-sensitive industries (ESI). It also examines how the explanatory variables modify the relationship between the institutional environment factors and reporting practices. This thesis developed a research instrument (i.e., Corporate Environmental Disclosure Index) based on the international and Malaysian guidelines to analyse the CEDQty and CEDQ of 411 reports by 135 companies in Malaysia for the reporting years of 2006, 2008 and 2014, an important period when substantial institutional changes occurred at both the international and the national levels. Based on institutional theory, and supported by Islamic accountability and resource-based theories, the theoretical framework developed in this thesis conceptually explained factors that drive companies’ responses to institutional pressures resulting from institutional changes, and how those institutional changes have influenced the CEDQty and CEDQ practices by Malaysian companies over time. The theoretical framework of this thesis was then empirically tested using a mixed qualitative and quantitative method. The empirical models applied the Generalised Estimating Equation (GEE) approach in recognition that panel data is used. Depending upon whether it was CEDQty or CEDQ and whether it was aggregated or individual reporting items analysed, a multivariate linear regression, binary or ordinal logistic regressions technique was used. The model developed incorporated multi-levels of institutional analysis comprising the international and Malaysian environment, along with company-specific characteristics of Islamic influence, corporate governance, financial performance and other control variables. The findings reveal that institutional changes, the non-government institutional ownership and women on boards are strong drivers for CEDQty, whereas institutional changes, female Chairperson, the non- government institutional ownership and women on boards are strong drivers for CEDQ in the Malaysian context. This thesis has multiple implications. Firstly, it offers insights into CEDQty and CEDQ practices over time in both ARs and SRs in a developing economy by focusing on Malaysia using panel data analysis. Secondly, it adds support to an application of institutional and resource-based theories, and limited support for Islamic accountability as a valid theoretical framework for the Malaysian context. Thirdly, this thesis introduces new variables of Islamic influence and corporate governance within the CED research. Finally, the findings of this thesis should be useful to the Malaysian ESI companies, regulators, accounting professions and other institutions in understanding current CEDQty and CEDQ practices so as to further increase these practices in the future.

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41

Shih, Ya-Nan, i 史雅男. "The Relationship between Environmental Disclosure and Environmental Reputation". Thesis, 2004. http://ndltd.ncl.edu.tw/handle/04358885078394782406.

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碩士
淡江大學
會計學系
92
Environmental accounting is important for social accountability reporting. The companies in advanced countries such as Denmark, Netherlands, America, Sweden, Norway, Australia, and New Zealand are strictly asked to disclose the information of environmental activities. In Taiwan, we lack a complete database of financial and non-financial information of firms’ environmental activities. Moreover, the studies of environment in accounting literature are often limited to use of questionnaires and case studies. This paper uses a content analysis approach to rate the score of environmental disclosure by firms in their financial reports and explores the implications of environmental disclosure. This study examines the relationship between voluntary environmental disclosure and a firm’s reputation with respect to the environment via socio political theory and signalling theory. This study finds the environmental reputations both negative and positive have significant influence on the voluntary environmental disclosure. Meanwhile, the study also shows voluntary environmental disclosure can promote firms’ future positive environmental reputation in the analysis of signalling theory.

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42

Chien, Hsiu-Fang, i 簡秀芳. "Environmental Environment, Voluntary Environmental Protection Information Disclosure and Operation Performance: Corporate Life Cycle". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/94999328630617602580.

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博士
逢甲大學
商學博士學位學程
104
With the global competition and rising of consumers’ awareness, the stakeholders have had more demands for the environmental protection information, and various pressures from external environment have caused that firms must disclose more information. Therefore, firms can improve their image by the voluntary disclosure of environmental protection information as the undertaking to perform the social responsibility. At the same time, firms are in different life cycles might have different strategies for the voluntary disclosure of environmental protection information. Therefore, this paper attempts to investigate the external environment factors whether influence the willingness of voluntary environmental protection information disclosure. Moreover, we examine the voluntary environmental protection information disclosure whether affect the relationship between firms’ operation performance and external environmental factors. In addition, the Taiwan Stock Exchange (TWSE) implements mandatory CSR reporting. Lists of specified companies begin to provide mandatory corporate social responsibility report annually from 2015. We also examine whether this policy makes some impact on disclosing willingness in advance. Voluntary disclosure of environmental protection information from 2010 to 2014 are hand collected with content analysis and research in the industries of cement, food, plastic, petrochemical, papermaking, iron & steel and electronics. The results show that when a firm is in the growth and mature stage, it is willing to disclose more additional environmental protection information, and the active disclosure willingness in the mature stage is slightly higher than in the growth stage. When there is a higher uncertainty of external environment, the firms are more willing to disclose additional environmental protection information to indirectly improve the firm’s image, so as to reduce the shock of environmental uncertainty to the firms. In addition, firms with a high degree of internationalization, they are more willing to disclose additional environmental protection information because the foreign stakeholders pay more attention to the environmental protection compare to stakeholders in Taiwan. The internationalization of firms are required to conform with more foreign environmental protection standards, so as to drive the firms to be willing to disclose more environmental protection information. Furthermore, environmental protection information disclosure can positively moderate the firms’ operation performance when the firms are more internationalized. Firms with lower credit risk didn’t disclose more environmental protection information. But the interaction term between credit rating (TCRI) and voluntary environmental protection information disclosure is negatively associated with the performance, indicating that when the firms have a lower credit risk, the additional disclosure of environmental protection information has a positive enhancing effect to the firm’s operation performance. This finding show environmental protection information disclosure can be a tool to moderate firm operation performance; the government should encourage firms to disclose more environmental protection information to increase operation performance. It is an incentive for firms with lower credit risk. The policy of Taiwan Stock Exchange (TWSE) imposing mandatory CSR report from 2015 is partly effective. It reveals firms perceived uncertain environment, they disclose more environmental protection information in 2014. We also divided full samples into electronics industry, environmentally sensitive industry and food industry. We find the environmental protection information disclosure can increase the firm’s operation performance in the sensitive industry. These environmentally sensitive firms suffer from environmental protection stress higher than other industries. Therefore, they disclose more environmental protection information to improve their reputation when they are with stronger external corporate governance, lower credit risk, and higher internationalization or under external environment uncertainty. As a whole, there is no significant impact on operation performance between environmental protection information disclosure and external environmental factors, except credit rating. The findings serve as the foundation for the government to establish policy. And the government should announce the importance of environmental protection information disclosure to the external supervisors such as big-4 auditors, industry experts, outside investors. Furthermore, to encourage stakeholders such as customers, suppliers, creditors to support firms protect environment by purchasing goods, reducing credit cost to increase their profit. It might increase firms’ motivation to disclose more environmental protection information, and ultimately, improve corporate disclosure so as to correspond to the international trend of emphasizing the environmental protection information.

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43

Chen, Ying-Ju, i 陳英如. "The Relationships among Stakeholders , Environmental Performance and Environmental Disclosure". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/95960302787169695477.

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碩士
淡江大學
會計學系碩士班
99
This study aims to investigate the relationships among stakeholder forces, environmental performance, and environmental disclosure. In making environmental management decisions, firms which take stakeholders into account can better satisfy stakeholders’ needs, strengthen environmental performance, and promote information transparency via disclosing more environmental information to stakeholders, so as to enhance the company’s social responsibility and competitiveness. This study uses the Taiwan Emission Data System (TEDS) provided by the Environmental Protection Administration as environmental performance . Proxy variables for stakeholder forces consist of: major shareholding ratio, debt ratio, penalties resulting from regulatory violations within the last two years, and the number of media coverage reports. Finally, content analysis method is employed to measure the extent of environmental information as disclosed in the annual reports made by Taiwan listed manufacturing firms in 2009. Research findings indicate that stakeholder forces significantly affect environmental performance, in particular, penalties due to regulation violations the last two years and the number of media coverage reports have significantly negative association with environmental performance; stakeholder forces have a significant effect on environmental disclosure. The findings also indicate that the shareholding ratio has negative effect on environmental disclosure, whereas media coverage has positive effect on environmental disclosure. Debt ratio has negative effect on voluntary environmental disclosure. It is suggested that the poorer the firm’s environmental performance, the more environmental information it tends to disclose in its annual report.

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44

Chao, Pei-Chun, i 趙沛俊. "An Empirical Study of Firms'' Environmental Performance and Environmental Disclosure". Thesis, 2004. http://ndltd.ncl.edu.tw/handle/79834534390704999832.

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碩士
東吳大學
會計學系
92
According to Taiwan’s 2000 yearly Green GDP, the environment quality degradation caused by manufacturing department is over 60 billion NT dollars, which accounts for 39% of total degradation. It reveals that the manufacturing department contributes the most pollution to Taiwan. Nevertheless, it is in doubt that whether the public have enough information to monitor firms’ environmental performance. In Taiwan, the annual reports and the financial reports seem to be a relatively reliable and regular source of environmental information. This study thus aims at testing, using Taiwan’s data, whether environmental information revealed in annual reports reflect actual environmental performance of the firms, and whether firms behavior in reporting environmental information in their annual reports consistent with theory prediction. Specifically, the main purposes of this study are (1) to examine the relationship between firms’ environmental disclosure and environmental performance, (2) to examine the relationship between firms’ positive environmental disclosure and negative environmental disclosure, (3) to explore that if the environmental disclosure can be used to distinguish the leaders and laggards in environmental performance. This study adopts the environmental rating of the manufacturing firms made by EPA Taiwan as an indicator of firms’ environmental performance. The environmental disclosure is measured by the content analysis score of firms’ annual reports. The result, indicates that of 135 Taiwan’s firms, there is a positive relationship between environmental disclosure and environmental performance during 1998 and 2000, which is inconsistent with previous studies. The environmental disclosure in annual reports can be used to distinguish environmental leaders and laggards─those who provide more details about their environmental information in annual reports are likely to be environmental leaders. As to the disclosure behavior of the firms, when the firms are forced to make more negative environmental disclosure, they tend to voluntarily make more positive environmental disclosure in reaction.

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45

Sung, Yi-Yin, i 宋宜音. "The relationship among environmental disclosure, environmental performance, and economic performance". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/29344812753424690654.

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碩士
淡江大學
會計學系碩士在職專班
97
This study provides an integrated analysis of the interrelations among environmental disclosure, environmental performance and economic performance. Data from the Environmental Management System (EMS) of Environmental Protection Administration Executive Yuan (EPA) was utilized, specifically relating to the quantity of air pollution released. A measurement of environmental performance was calculated for listed Taiwanese companies as the quantity of air pollution released in log. We elaborate on a disclosure-scoring technique to listed companies whose annual reports have environmental disclosure items in measuring the levels of environmental disclosure. We measure a firm’s economic performance using an industry-adjusted annual return. In order to be included in our sample, a firm must be listed on Taiwan Stock Exchange Market for the year 2006 After endogenizing the related variables in simultaneous equations models, our results show that “good” environmental performance is significantly associated with “good” economic performance, and also with more extensive quantifiable environmental disclosures. First, we use firms from different environmentally sensitive industries as an attribute to differentiate sample firms and adopt resource base view. The empirical results show that environmental performance is positively related to economic performance. Besides, economic performance is increasing as a firm’s air pollution is improving; economic performance show that profitability drives good environmental performance and that environmental accountability is strictly a matter of affordability. Second, according to manager’s motivation perspective, the results indicate that firms with good environmental performance tend to disclose more environmental information. The study also documents a positive relationship between environmental disclosure and current environmental performance.

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46

Hong, Wan-Yu, i 洪婉瑜. "Environmental Disclosure Levels and Strategics in Taiwan". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/14764311939861254929.

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碩士
國立東華大學
會計與財務碩士學位學程
99
Environmental related information is important for stakeholders and investors to access the value and future prospects of businesses and the costs of pollution control. This study applies a multi-theoretical framework to investigate the determinants of environment disclosure on 156 Taiwanese high polluting firms in 2009. Data is collected from various sources, including company annual reports, webpage and media database. Moreover, the environmental agencies in Taiwan allow firm discretionary report pollutant emission data. Content analysis allows us discompose data to further investigate what, how and why firms disclose when actual environmental performance is not available to the public for verification. This analysis is valuable for investors to understand how firms adjust their environmental disclosure strategies to satisfy regulatory requirements and meet social expectations. Empirical results show that 1) the overall level of environmental disclosure is not enough to protect people’s right to know of environmental information, 2) information cost, financial condition, institutional theory and media legitimacy explains the level of corporate environmental disclosure. Agency cost is not a factor influencing environmental disclosure level. Corporate governance does not play any role to supervise agent on environmental disclosure issue, 3) firms disclose environmental information strategically, through the choice of hard or soft claims, via annual report or web, and voluntary or not, to effectively develop institutional routine to meeting social demand and public pressure on environment related issues.

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47

Yang, Shiu-Ping, i 楊秀萍. "The Impact of Environmental Performance to Environmental Disclosure and Economic Performance". Thesis, 2005. http://ndltd.ncl.edu.tw/handle/74467494866714799321.

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碩士
國立東華大學
企業管理學系
93
The economy in the future will change from the presently non-lasting 20th century capitalism to the 21st century economic form that lasts forever. The enterprises that want to compete internationally or survive forever should take notice of environment accounting and social responsibilities. Will whether the environmental performance is high or low affect the willingness that the enterprises show their environmental disclosure? And will whether the environmental performance is high or low affect the stakeholders’ perceptions to the enterprise? If the environmental performance makes positive or negative influences on both the environmental disclosure and the economic performance, are there any connections between the environmental disclosure and the economic performance? On the side of environmental performance, the report of factory pollution prevention made by EPA (Environmental Protection Administration) during 1999 to 2000 as the measuring indicator, the annual report as the environmental disclosure measuring indicator, the Tobin Q index and the economic additional value as the economic performance measuring indicator are used in this report. The research targets are the TSEC/GTSM listed companies that we can get complete information from the EPA report. Finally, the data resource comes from T.E.J. database (Taiwan Economic Journal) and M.O.P.S. (Market Observation Post System) The multi-regression analysis in statistics is mainly adopted in this research. The results reveal that the correlation between the environmental performance and the environmental disclosure is positive. It means that the enterprise with higher environmental performance will also have higher environmental disclosure degree. The results also show there is no outstanding correlation between the economic performance and the Tobin Q index, and neither between the economic performance and the economic additional value. It means there is no connection between the environmental performance and the economic performance. It also indicates there is no connection between the environmental disclosure and the economic performance.

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48

Yang, Mei-Ru, i 楊美如. "The Value Relevance of Environmental Information Disclosure of the Chemical Related IndustriesThe Value Relevance of Environmental Information Disclosure of the Chemical Related IndustriesThe Value Relevance of Environmental Information Disclosure of th". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/78802139627815608237.

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碩士
國立高雄應用科技大學
會計系
99
Along with the rise of environmental awareness, investors began to emphasize the related issues. This research aimed at chemical related industries, and studied their law-abiding states regarding the environmental disclosure demanded by the “Regulateions Governing the Preparation of Financial Reports by Securities Issuers”. Ohlson’s (1995) valuation model was utilized, and the value relevance of environmental disclosure was analyzed. The research period ranged from 2007 to 2009, and the empirical results were as follows: The law-abiding state of a chemical related industries regarding environmental disclosure was significantly and positively related to the firm’s stock price. As to the disclosure items, the investment in pollution control equipment was significantly and positively related to a firm’s stock price. The investors believed the investment in pollution control equipment could reduce not only the environmental pollution but also the pecuniary punishments, therefore gaining positive appraisals for the company. A firm’s “loss, compensation, and pecuniary punishments of violating environmental protection regulations” were negatively but insignificantly related to its stock price, and this was in accordance with the research expectations. In addition, the disclosure of “future coping strategies” and “environmental professionals” was negatively but insignificantly related to a firm’s stock price. Generally speaking, this research revealed the value relevance of environmental disclosure that a chemical related industries abided by according to the “Regulateions Governing the Preparation of Financial Reports by Securities Issuers”. Among the disclosure items, only “the investment in pollution control equipment” was value-relevant, and the others were not informative items.

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49

Huang, Hsin-Yi, i 黃馨誼. "Environmental Disclosure and Green Credit－Evidence from China". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/36705145568933319805.

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碩士
淡江大學
會計學系碩士在職專班
100
Purpose: This study intends to examine the relevance between the environmental disclosure of banks and green credit of clean energy industry and dirty industry. Design/methodology/approach:This study collects corporate social responsibility report and annual report of the banking industry in China of 2009 and 2010 and conducts the analysis by applying statistical inference method of independent sample t test. Findings: It is found in the proportion of the green credit to total debt that clean energy industry is higher than that of dirty industry, but has not reached the statistically significant level. In the analysis of state-owned (SOEs) and private-owned (POEs) enterprises in clean energy industry and dirty industry in obtaining the proportion of the sample green credit bank to the total debt, it was discovered that they have a common phenomenon, both private-owned enterprise in clean energy industry and dirty industry obtain more green credit amount, which means that there may be some benefit behind (for example banks get a higher interest rate). Practical implications: Sample bank managers are likely to put more green credit funds to private-owned enterprises for their performance, in order to get a higher interest rate, to assume more risks than state-owned enterprises in debt or bankruptcy. The result is as the manifestation of high risk and high returns. Originality/value: The study conducts an empirical analysis to the Chinese government by the financial means to control industry environmental governance, which is less discussed in the past and will help to establish the empirical research literature related to green credit.

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50

Hsu, Chih-Hao, i 許志豪. "The Relationship Between Stakeholder and Environmental Information Disclosure". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/86062902656476031072.

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碩士
淡江大學
會計學系碩士班
95
This paper aims to investigate the relationship of environmental information disclosure and among stakeholders. 759 samples have been chosen from publicly listed companies. The empirical results reveal the variables of external stakeholders, including annual fines, the scale of a company, debts, and advertisement fees have significantly positive correlation with environmental information disclosure. It suggests that environmental information disclosure has been affected by external stakeholders - government, debtee, and customer. Companies are not only responsible for their stockholders but also responsible for the external stakeholders. The companies with more environmental expenditure budgets and the number of employees have better environmental disclosure, while those companies with more centralized of stocks has the less disclosure of environmental information. Moreover regarding the intermediate stakeholders, companies with higher environmental pollution industries having ISO14001 or auditing under large accounting professional firms show better environmental disclosure. It means that although intermediate stakeholders such as ISO organizations, environmental protection groups, and accounting professional firms have no direct influence on the companies. They will bear the interest of the public in mind to supervise these companies, having to improve their environmental information disclosure.

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