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Tadros, Hani, i Michel Magnan. "How does environmental performance map into environmental disclosure?" Sustainability Accounting, Management and Policy Journal 10, nr 1 (4.03.2019): 62–96. http://dx.doi.org/10.1108/sampj-05-2018-0125.
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Purpose Focusing on a sample of firms from environmentally sensitive industries over several years, this study aims to reexamine the association between environmental disclosure and environmental performance. Design/methodology/approach The authors use a panel data analysis to examine how the interaction between environmental performance and economic and legitimacy factors influence firms’ environmental disclosures. Findings Results suggest that environmental performance moderates the effect of economic and legitimacy incentives on firms’ propensity to provide proprietary environmental disclosure, with both sets of incentives being influential. More specifically, there appears to be a reporting bias based on the firm’s environmental performance whereas the high-performers disclose more environmental information in the three following vehicles: annual report, 10-K and sustainability reports combined. Results also show that economic and legitimacy factors influence the disclosure decisions of the low and high environmental performers differently. Practical implications Understanding the determinants of environmental disclosure for high and low environmental performers helps regulators to close the reporting gap between these firms. Social implications There is little evidence to suggest that firms with low-environmental performance attempt to use their disclosures to legitimize their environmental operations. Originality/value The study examines environmental disclosures of 78 firms over a period of 14 years in annual, 10-K and sustainability reports. The panel data analysis controls for significant cross-sectional and period effects.
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Acar, Ece, Kıymet Tunca Çalıyurt i Yasemin Zengin-Karaibrahimoglu. "Does ownership type affect environmental disclosure?" International Journal of Climate Change Strategies and Management 13, nr 2 (29.03.2021): 120–41. http://dx.doi.org/10.1108/ijccsm-02-2020-0016.
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Purpose In recent years, firms tend to direct their attention in communicating their environmental actions with their stakeholders. However, the level of environmental disclosers varies significantly among firms. This paper aims to explain the variation in environmental disclosure of firms based on their ownership type, namely – state ownership and institutional ownership. The study further aims to understand whether and how the relationship between ownership structure and environmental disclosure changes regarding countries’ development levels. Design/methodology/approach This paper uses a sample of 27,847 firm-year observations from 72 countries/economic districts between the years 2002 and 2017 and regression analysis to test how the relationship between different ownership structures and environmental disclosure and whether this relation is conditional on countries’ development levels. Findings This study finds that firms with higher state ownership have higher environmental disclosures and higher institutional ownership has a negative effect on environmental disclosures. Furthermore, this paper also documents that firms with higher state ownership and operating in developed countries have incrementally higher environmental disclosure, relative to firms operating in developing countries. Research limitations/implications The study has limitations that would provide possible starting points for further research. The first limitation is related to the environmental disclosure measure, which reflects the level of environmental disclosure of firms based on their disclosure information given in the Thomson Reuters, Asset4 database. A more refined measure can be constructed using hand-collected data based on linguistic analysis, which may reflect not only the level of the disclosure but also the quality of the environmental disclosure. The second limitation is the limited focus of the study toward state and institutional shareholding. Therefore, future research may consider examining the different types of ownership such as family ownership. Practical implications The findings of the study may help policymakers and regulators to consider the potential impact of various ownership types on environmental disclosures. Also, given the impact of countries’ development levels, regulators should consider that a one-size-fits-all is not applicable in environmental disclosures. Therefore, each country should consider the institutional dynamics of their operating environment to set appropriate regulations to enhance environmental disclosures. Social implications From a social perspective, the findings indicate that firms’ stakeholder engagement via environmental disclosures depends on the type of the controlling shareholders. Originality/value This study contributes to the literature by developing a new construct for environmental disclosure based on Biodiversity, Climate Change, Environmental Investments and Spill Impact Reduction performance measures. Further, grounding on legitimacy and stakeholder theories, this study shows the influence of ownership type on environmental disclosures and how this effect changes in accordance with the countries’ development.
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Acar, Merve, i Hüseyin Temiz. "Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context". International Journal of Emerging Markets 15, nr 6 (19.03.2020): 1061–82. http://dx.doi.org/10.1108/ijoem-04-2019-0255.
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PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.
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Lyon, Thomas P., i Jay P. Shimshack. "Environmental Disclosure". Business & Society 54, nr 5 (13.08.2012): 632–75. http://dx.doi.org/10.1177/0007650312439701.
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Fabrizio, Kira R., i Eun-Hee Kim. "Reluctant Disclosure and Transparency: Evidence from Environmental Disclosures". Organization Science 30, nr 6 (listopad 2019): 1207–31. http://dx.doi.org/10.1287/orsc.2019.1298.
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Rachmawati, Rima, Sendi Gusnandar Arnan, Shinta Dewi Herawati i Roosaleh Laksono R. "Environmental Performance of Financial Performance and Moderated Environmental Disclosure". International Journal of Psychosocial Rehabilitation 24, nr 02 (12.02.2020): 3056–66. http://dx.doi.org/10.37200/ijpr/v24i2/pr200609.
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Kholmi, Masiyah, Attika Dewi Shaqinnah Karsono i Dhaniel Syam. "Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure". Jurnal Reviu Akuntansi dan Keuangan 10, nr 2 (3.08.2020): 349. http://dx.doi.org/10.22219/jrak.v10i2.11811.
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This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.
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He, Christina, i Janice Loftus. "Does environmental reporting reflect environmental performance?" Pacific Accounting Review 26, nr 1/2 (8.04.2014): 134–54. http://dx.doi.org/10.1108/par-07-2013-0073.
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Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The nature of environmental disclosure is measured as the ratio of hard to total disclosure items. Findings – Firms with more favourable environmental performance provide a higher level of environmental disclosure and include a greater proportion of hard disclosure items. However, the overall level of disclosure is lower than that observed in developed countries. Research limitations/implications – Due to data constraints, the proxy for environmental performance is based on the receipt and maintenance of environmental titles and awards and does not capture variation in the level of environmental performance of firms with no titles or awards. Practical implications – As China continues to embrace market-based economic reform, the ability to reflect sustainable choices through market transactions is of increasing importance to the preservation of economic, natural and social capital for future generations. Originality/value – The study examines the relation between environmental reporting and environmental performance by firms operating in industries that have been identified by a regulator as environmentally sensitive.
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Yao, Sheng, Lingling Pan i Zhipeng Zhang. "Does environmental disclosure have an auditing effect?" Managerial Auditing Journal 35, nr 1 (6.01.2019): 43–66. http://dx.doi.org/10.1108/maj-10-2018-2030.
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Purpose The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this trend is more obvious after than prior to the Measures for the Disclosure of Environmental Information (Measure) implemented in 2008. Design/methodology/approach Based on the Measures implemented in 2008, the authors select data for the listed manufacturing firms from 2004 to 2006 (Pre-Measure) and from 2009 to 2011 (Post-Measure) as research samples to investigate the relationships between environmental disclosures, audit opinions and audit fees with difference in difference models. In addition, we also consider the influence of media attention, the polluting industry and internal control on the audit effect of environmental disclosure. Findings The results show that the level of environmental disclosure is significantly negatively correlated with the possibility of issuing non-standard audit opinions and audit fees after measure is implemented, especially hard environmental information. Further evidence indicates that the auditing effect of environmental disclosures is stronger on firms that receive less media attention, in firms with better internal controls, and in firms belonging to industries with heavy pollution. Originality/value In the Chinese setting, a high level of environmental information disclosures can effectively reduce the audit risk and lead to a high possibility of standard audit opinions and low audit fees. This effect is pronounced after issuing Measure. The conclusions suggest that measure and increasing environmental disclosure have an obvious positive audit effect and that firms should be forced or encouraged to disclose more environmental information from the perspective of auditors in China.
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GADENNE, DAVID, i JONATHAN LADEWIG. "THE INFLUENCE OF AUSTRALIAN ENVIRONMENTAL PROTECTION AUTHORITY PROSECUTIONS ON CORPORATE ENVIRONMENTAL DISCLOSURES". Journal of Environmental Assessment Policy and Management 09, nr 03 (wrzesień 2007): 299–318. http://dx.doi.org/10.1142/s1464333207002822.
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This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of companies that had been prosecuted by the EPA, matched with non-prosecuted companies. Three types of environmental disclosures were considered — positive, negative, and neutral. It was found that companies increased only negative and neutral disclosures if prosecuted, and that disclosures had significantly increased since the Deegan and Rankin (1996) study, the latter finding most likely due to new legislation governing environmental disclosure. However, there was no correlation between the penalty amount and the disclosures that companies made, indicating that penalty amount does not impact on company disclosure practices.
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Ekundayo, Gbenga, Ndubuisi Jeffery Jamani i Festus Odhigu. "Environmental Disclosure Modelling in a Developing Economy: Does Corporate Governance Matter? A Double Hurdle Regression Approach". International Journal of Financial Research 12, nr 4 (18.03.2021): 111. http://dx.doi.org/10.5430/ijfr.v12n4p111.
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The paper examines environmental Disclosure Modelling in a Developing Economy using the Craigg double hurdle model and controlling for the role of corporate governance. This study employs the ex-post research design and investigates firm’s environmental disclosures in Nigeria, by controlling for corporate governance characteristics. The study employs a sample of 35 non-financial firms listed on the Nigerian Stock Exchange using the simple random sampling technique. Secondary data retrieved from the financial statements of the selected companies was used for the study. Both the Tobit and double-hurdle models were estimated but based on the Bayesian and Akaike’s information criteria for model selection, the double-hurdle model is preferred. The result reveals that though Board size is not a significant determinant of probability to disclose environmental information in annual reports (-0.0408, p=0.175), it is a significant determinant of the extent of environmental disclosure reports (0.1943, p=0.00) given that a firm has decided to disclose. Board independence is a significant determinant of both probability to disclose environmental information and extent of disclosure (-2.2373, p=0.00) with a negative coefficient. The Board gender diversity is not a significant determinant of probability to disclose environmental information in annual reports (-0.60076, p=0.461), it is a nevertheless a significant determinant of the extent of environmental disclosure reports (-3.5913, p=0.00) when firms then decide to disclose. Institutional ownership turns out to be a significant determinant of both the probability to disclose environmental information and extent of disclosure (0.0273, p=0.00) when firms choose to disclose. Finally, the truncated model results also reveals that though managerial ownership is not a significant determinant of probability to disclose environmental information in annual reports (-0.01352, p=0.148), it is nevertheless a significant determinant of the extent of environmental disclosure reports (-0.0206, p=0.001) when firms then decide to disclose.
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Rini, Rima Kusuma, i Desi Adhariani. "Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia". Jurnal Ilmiah Akuntansi dan Bisnis 16, nr 2 (25.07.2021): 317. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p09.
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This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square regression. This study finds that financial performance bears a positive relationship to environmental costs that indicates whether assets are efficiently used as a basis to engage in spending on environmental activities. There is a negative relationship between financial performance and environmental disclosure and a positive relationship between environmental cost and environmental disclosures. This study implies wider stakeholder understanding of how financial performance affects environmental cost and disclosure. The study implies a role of the cost element in the relationship between financial performance and environmental disclosure.
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et al., Pereira. "Environmental sustainability disclosure and accounting conservatism". International Journal of ADVANCED AND APPLIED SCIENCES 8, nr 9 (wrzesień 2021): 63–74. http://dx.doi.org/10.21833/ijaas.2021.09.009.
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In this article, we analyzed whether the level of accounting conservatism of a firm is affected by its environmental sustainability information disclosure. For that purpose, we developed two Environmental Disclosure Indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), and compared the effects on conditional conservatism. Content analysis was used to develop two indices to evaluate the level of environmental disclosures. Moreover, the technique of multiple linear regression, using panel data, was applied to provide original empirical evidence for Portuguese companies listed on the stock exchange. We found evidence that higher environmental sustainability information disclosure enhances the conservative accounting practice, which is consistent with the argument that a higher level of Corporate Social Responsibility tends to increase financial statements transparency. In addition, we found that environmental information disclosed in specific and voluntary reporting has a superior impact on the level of conditional conservatism. These results showed that managers tend to engage in earnings management activities by being more accounting conservative in order to meet shareholders' expectations and disclose higher levels of environmental information. Therefore, this article brings some insights to the debate about the usefulness of accounting conservatism and the contribution of sustainability goals to monitor and guide managers’ activities.
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D. Mchavi, Nyiko, i Collins C. Ngwakwe. "Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks". Environmental Economics 8, nr 3 (11.10.2017): 111–18. http://dx.doi.org/10.21511/ee.08(3-1).2017.03.
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This research evaluates the role of environmental pressure on the extend of environmental disclosure of South African banks. Although much research on corporate sustainability disclosure exists, this research is unique since little of the previous research in South Africa has given a closer examination of environmental pressure implication on the banking sector environmental disclosure. Research data were collected from secondary source, which are available from the sustainability reports of the sample of banks. Data were arranged and analyzed by means of the panel data multiple regression. Findings from the analysis showed that none of the seven environmental pressure variables had a significant relationship with banks’ environmental disclosure, which confirms assertion in the literature that banks are not much concerned with environmental issues. In conclusion, the research made some recommendations, which include that future researchers should expand the number of banks by including other financial institutions. Additionally, more research should be conducted to ascertain why external pressure is not very effective in motivating banks’ environmental disclosure as found in this study. Hence, the suggested question for further research is “what motivates bank’s environmental disclosure” and “do banks internalize or externalize their environmental costs”.
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Watchman, Paul Q., Angela Delfino i Andrew N. Davis. "A Flawed Prospectus?" Journal for European Environmental & Planning Law 4, nr 3 (2007): 195–212. http://dx.doi.org/10.1163/187601007x00208.
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AbstractThe purpose of this article is to assess the adequacy of disclosure requirements for environmental information. Beginning with listing rules and market disclosures, it then analyses disclosure from the viewpoint of accountancy standards, corporate governance and requirements for pension fund trustees, and finally, voluntary standards of disclosure and de facto or ad hoc disclosures occurring in different sectors of industry. It is argued that it is beyond doubt that environmental information is an important source of financial information. As such, it should be disclosed in a uniform manner and on a regular basis because of its potential impact on investment decision-making, company value and the viability and profitability of businesses. It follows that there should be an end to the uncertainty concerning the question of the "materiality" of environmental information, its disclosure and an acceptance of the need to disclose it. The failure to require specific disclosure of environmental information, and the general failure by corporations to accept the materiality of environmental information in light of other legislative developments in the field of investor protection, is viewed as a major weakness. Providing such important information to investors ought to be an obligation on listed companies. To overcome this significant weakness, specific and if possible, uniform disclosure rules for environmental information must be adopted generally.
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G., Ezhilarasi, i K. C. Kabra. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India". Indian Journal of Corporate Governance 10, nr 1 (czerwiec 2017): 24–43. http://dx.doi.org/10.1177/0974686217701464.
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This article empirically investigates the impact of corporate governance attributes on companies’ decision to disclose environmental information since corporate governance ensures fair, responsible, credible and transparent corporate behaviours to its stakeholders. The corporate governance attributes used in the study are board size, chief executive officer duality, domestic institutional ownership and foreign institutional ownership. Environmental disclosures are measured by a checklist of items based on Global Reporting Initiative guidelines as well as environmental regulations prevailing in India. Disclosure scores are drawn individually by using content analysis of annual reports for a sample of 177 most polluting companies in India for a period of 6 years, that is, from 2009–2010 to 2014–2015. Employing panel data regression model, the result indicates that foreign institutional ownership is the most important corporate governance attribute that engages corporates in environmental disclosure behaviour. In addition to this, firm-specific characteristics such as company size and environmental certification are more likely to influence environmental disclosures. For better environmental disclosure, the Securities and Exchange Board of India (SEBI) should mandate all the companies to disclose detailed monetary and non-monetary information on environmental issues in their companies’ periodic report and also more emphasis should be given to strengthen the corporate governance attributes.
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Marwa, Moalla, Bassem Salhi i Anis Jarboui. "Environmental Audit and Environmental Disclosure Quality". Scientific Annals of Economics and Business 67, nr 1 (marzec 2020): 93–115. http://dx.doi.org/10.47743/saeb-2020-0006.
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In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure.
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Wahyuningrum, I. F. S., M. I. Amal, S. Oktavilia, A. Setyadharma, M. Khafid i M. Lina. "Environmental disclosure and its determinants". IOP Conference Series: Earth and Environmental Science 1098, nr 1 (1.10.2022): 012060. http://dx.doi.org/10.1088/1755-1315/1098/1/012060.
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Abstract Nowadays, companies are required to report not only about their economic performance but also about the social and environmental aspects of their operations. This is because social and environmental disclosures are seen as increasingly significant in terms of their influence on the survival of the company. The purpose of this study is to see how firm size, profitability, leverage, and managerial ownership affect environmental disclosure. The population of this study comprises non-financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. Purposive sampling was used, yielding 160 units to be analysed. A documentation technique was used to collect the research data that were used. The data came from the IDX website as well as from the official websites of each company. Descriptive statistical analysis and regression testing using SPSS were used. The results show that profitability and leverage have a negative effect on environmental disclosure. A suggestion stemming from this research is that companies should increase their environmental disclosure in order to ensure the transparency and accountability of their information in the eyes of the public. Future research is expected to be able to use all financial ratios to assess the impact of financial performance on company environmental disclosures.
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Fontana, Stefano, Eugenio D'Amico, Daniela Coluccia i Silvia Solimene. "Does environmental performance affect companies’ environmental disclosure?" Measuring Business Excellence 19, nr 3 (17.08.2015): 42–57. http://dx.doi.org/10.1108/mbe-04-2015-0019.
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Purpose – This study aims to verify the presence, evolution and determinants of voluntary environmental disclosure from companies listed on the Milan Stock Exchange. The authors examined documentation of listed firms from 2006 and 2009. These years immediately precede and follow Italian legislative decree n. 32/2007, which introduced (albeit on a voluntary basis) disclosure of environment-related company information. Design/methodology/approach – The authors’ approach utilizes multivariate regression analysis. The disclosure index of the years 2006 and 2009 represents the dependent variable. Independent variables include firm size, business industry, public shareholders, legislation and environmental performance. Findings – The results show positive effects on environmental disclosure related to legislative decree n. 32, the presence of government shareholdings in firms’ ownership structure, business industry and firm size. The interrelation between firm size and environmental performance shows that large companies give more information only if they produce more environmental pollution, to legitimize themselves to stakeholders. Research limitations/implications – Despite the authors’ contributions concerning environmental information described in the Introduction, they must express two limitations of their analysis. First, the sample analyzed is quite small (only 44 firms). Second, carbon dioxide emissions was chosen as an indicator of atmospheric pollution, yet emissions information has not been provided by Italian firms (even those that are listed on the Milan Stock Exchange), despite being accepted internationally as a measure of environmental performance in business. In addition, in Italy, there is no database ranking firms on corporate social responsibility (CSR). Practical implications – There are many reasons behind the weak or even negative roles of managers regarding social and environmental disclosure. These reasons include a dearth of resources, the profit imperative, lack of legal requirements, insufficient knowledge or awareness, poor performance and fear of bad publicity. What seems to be a real obstacle is the lack of knowledge about non-financial disclosure – in particular, how to gauge, produce and release information when it comes to a firm’s interaction with environment and society, and this void causes low levels of disclosure and even the absence of such action. Some of the reasons for non-disclosure might be attributed to a lack of awareness and knowledge among corporate managers regarding CSR reporting, in general, and disclosure on eco-justice issues, in particular. Originality/value – The first contribution of this work is to realize, for the first time, a specific analysis on Italian firms’ environmental disclosures. Moreover, the study extends this analysis to all entities’ informative documents. This paper also allows an examination of effects of new legislation that encourages environmental information in a corporation’s financial annual report. Finally, this is the first paper to conduct quantitative analysis on firms in the Italian financial market concerning environmental disclosure, as well as regression analysis to identify determinants of firms’ disclosure.
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Samuel, Abass Olabode, Umaru Zubairu i Bilkisu Abubakar. "Evaluating the Corporate Social Responsibility Disclosure of Nigeria’s Most Profitable Companies". TIJAB (The International Journal of Applied Business) 4, nr 2 (17.11.2020): 106. http://dx.doi.org/10.20473/tijab.v4.i2.2020.106-115.
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This study evaluated Corporate Social Responsibility (CSR) disclosure in the most profitable companies in Nigeria, a review was carried out on the annual reports and websites of the five most profitable companies in Nigeria according to the market cap list 2018. This research focused on the quantity and quality of CSR disclosures, provided by these companies. The method of analysis used was content analysis. The result of this study revealed that from the three dimensions constituting Community disclosure, Environmental disclosure and Human Resource disclosure, Community disclosure was the most disclosed dimension from the top profitable companies in Nigeria. Findings revealed that these companies disclosed a lot about the different CSR activities they had undertaken within the span of one year, but the quality of these disclosures were relatively low. CSR disclosure should be encouraged by the Nigerian government by publicly recognizing companies who disclose CSR activity, this will motivate other companies to practice and disclose CSR.
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Ahmadi, Ali, i Abdelfettah Bouri. "The relationship between financial attributes, environmental performance and environmental disclosure". Management of Environmental Quality: An International Journal 28, nr 4 (12.06.2017): 490–506. http://dx.doi.org/10.1108/meq-07-2015-0132.
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Purpose An increasing number of business organizations around the world are engaged in the accounting reporting on non-financial performance aspects, mainly within the field of environmental responsibility. The purpose of this paper is to assess the association between environmental disclosure and environmental performance and examine the financial attributes of companies using a composite disclosure index to investigate the status of the environmental disclosure practices of the top 40 companies operating in France. Design/methodology/approach The sample used in this study consists of the 40 largest companies operating in France (index CAC 40). Findings The findings of the study show that environmental disclosure is positively associated to environmental performance. Financial attributes, such as firm size, the need for capital, profitability and capital spending, are positively associated with environmental disclosure quality. Equally, a high quality of environmental disclosure will reflect the effectiveness of corporate governance and would tend to face fewer difficulties in accessing capital markets. The authors found that firms revealed on healthcare and gas oil business sector disclose more environmental information than other industries. Originality/value A web-based search was performed during the fourth quarter of 2014, locating the corporate websites of the sample firms. The sample period is 2011-2013 (108 firm-year observations).
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Ling, Qianhua, i Maryanne M. Mowen. "Competitive Strategy and Voluntary Environmental Disclosure: Evidence from the Chemical Industry". Accounting and the Public Interest 13, nr 1 (1.07.2013): 55–84. http://dx.doi.org/10.2308/apin-10344.
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ABSTRACT In this paper, we investigate the relationship between corporate competitive strategy and environmental disclosure in the voluntary channel. Two major competitive strategies, investment in brand image and investment in research and development (R&D), are examined. Using a sample of companies in the chemical industry, we find that both strategies are associated with higher levels of environmental disclosure than chemical companies not emphasizing either of the two strategies. Additionally, companies emphasizing investment in brand image tend to disclose more when their actual environmental performance is low; conversely, companies emphasizing investment in R&D tend to disclose more when their environmental performance is good. When trying to interpret environmental disclosures, stakeholders should be aware of a company's strategy and adjust their assessment of environmental performance accordingly. Data Availability: Data are available from sources identified in the text.
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Purwantini, Cornelio, Faisal Faisal, Indira Januarti i Ignatius Aris Dwiatmoko. "THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND THE EXTENT OF ENVIRONMENTAL DISCLOSURE". Humanities & Social Sciences Reviews 7, nr 4 (19.09.2019): 493–501. http://dx.doi.org/10.18510/hssr.2019.7466.
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Purpose of this study: This study examines the relationship between environmental performance and the extent of environmental disclosure.
Methodology: The sample of this study consists of 35 high profile companies. The environmental performance is measured based on the results of the assessment of PROPER and the extent of environmental disclosure index by using GRI checklist items. This research applies content analysis, descriptive, and inferential statistical analyses.
Main Findings: The result shows that the extent of environmental disclosure, on an average is low (22.5%). Mining companies provide the highest environmental disclosure (58.2%) followed by chemicals (21.4%), utilities (19.0%), pulp and papers (16.5%), industrial (11.0%), and oil and gas (4.2%). The analysis also presents that environmental performance does not affect the level of environmental disclosure.
Implications: This result suggests that high environmental performance may not encourage companies to communicate more environmental issues. This finding indicates that motivation for a company to disclose environmental information is not always based on the legitimacy perspectives, but might be an accountability form.
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Mura, Matteo, Mariolina Longo, Ana Rita Domingues i Sara Zanni. "An Exploration of Content and Drivers of Online Sustainability Disclosure: A Study of Italian Organisations". Sustainability 11, nr 12 (21.06.2019): 3422. http://dx.doi.org/10.3390/su11123422.
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Organisations have been disclosing environmental and social information through different tools, including their websites. However, the type of environmental and social information that organisations disclose online, and what are the characteristics of those organisations is still not fully understood. This research aims to (a) identify which environmental and social information organisations disclose online; and (ii) explore drivers of the specific information disclosed. We collected data on sustainability disclosures from 2008 Italian organisations. Results show that overall the amount of environmental and social information disclosed online is low. However, organisational characteristics explain different contents of disclosure. Bigger organisations (in terms of revenues and number of employees), and with environmental and social certifications in place tend to disclose more environmental and social information. Also, consumer goods’ organisations disclose mostly information related to the supply chain; whilst resource-intensive industries disclose mostly information on corporate social responsibility. This research shows that overall there is still a reserved attitude towards disclosing environmental and social information in Italian organisations, providing little information to stakeholders about environmental and social policies, strategies and practices. This study provides researchers and practitioners information on the content of sustainability information disclosed and possible drivers for their disclosure; this supports their understanding of the conditions where voluntary sustainability disclosure is more expected.
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Czernkowski, Robert, Stephen Kean i Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting". Accounting Research Journal 32, nr 4 (4.11.2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.
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Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonetheless, disclosure practices did vary by entity size and performance. Analysis of 2015 disclosures contingent on 2013 disclosure practice indicates that disclosure changes are consistent with a pattern of mean reversion. Practical implications Evidence that low disclosers increased disclosure and high disclosers reduced disclosers is consistent with the idea that sustainability disclosure is not so much driven by any ethical considerations, but rather by a desire to not be a disclosure outlier. Reliance on voluntary disclosure to achieve a socially desired level of disclosure is unlikely to bear fruit. Originality/value This paper contributes to the literature on sustainability by examining firm responses to change in disclosure regimes, and concluding that size and peer relativities drive the disclosure process.
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Wang, Jianshu, i Bo Zhang. "Quality of environmental information disclosure and enterprise characteristics". Management of Environmental Quality: An International Journal 30, nr 5 (5.08.2019): 963–79. http://dx.doi.org/10.1108/meq-11-2018-0194.
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Purpose Based on several important environmental protection and information disclosure policies that have been issued in China, the purpose of this paper is to test the relationship between characteristics and the environmental information disclosure quality of sample companies. Design/methodology/approach The OLS regression analysis is selected for this research which takes China’s heavy pollution companies listed on the Shanghai Stock Exchange from 2015 to 2016 as samples. Findings The quality of these environmental information disclosures needs to be strengthened, and while the quality of the disclosures among the companies examined improved significantly in 2016 compared with 2015, there are still high variations in quality from industry to industry. In addition, the scale of company is most closely correlated to the quality of environmental information disclosure and the economic situation of the enterprises is the next. Other factors affecting the disclosure quality include in order the degree of local economic development the scale of the state-owned shares and the independent directors. Listed years and equity restriction show a positive correlation but not significant in statistics. Originality/value The research will assist administrative organizations to allocate governance sources effectively, plan governance investment as a whole, and improve the overall level of the disclosure of environmental information while strengthening the governance efficiency and effectiveness, according to the correlation and degree between the company characteristics and environmental information disclosure quality.
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Akbas, Halil Emre. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies". South East European Journal of Economics and Business 11, nr 2 (1.12.2016): 7–19. http://dx.doi.org/10.1515/jeb-2016-0007.
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Abstract This study primarily aims to analyze the relationship between selected board characteristics and the extent of environmental disclosure in annual reports of Turkish companies, using a sample of 62 non-financial firms listed on the BIST-100 index at the end of 2011. The content analysis is used to measure the extent of environmental disclosure. Four board characteristics, namely board size, board independence, board gender diversity and audit committee independence, are considered as the independent variables that may have an impact on the extent of the environmental disclosures of Turkish companies. According to the results of the regression analysis, only board size has a statistically significant and positive relationship with the extent of environmental disclosure. This result implies that firms with larger boards disclose more environmental information than firms with smaller boards. On the other hand, the rest of the independent variables are found to be unrelated to the extent of environmental disclosure. The low degree of independence and gender diversity on the boards of the sample companies for the time period analyzed in the study could be one possible explanation for this result.
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HANINUN, Haninun, Lindrianasari LINDRIANASARI, Susi SARUMPAET, Agrianti KOMALASARI i Ardi GUNARDI. "Environmental Disclosure on Cost of Capital: Environmental Risk as a Moderator Variable". Journal of Environmental Management and Tourism 10, nr 3 (17.07.2019): 530. http://dx.doi.org/10.14505//jemt.v10.3(35).08.
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The goal of this research is to test the effect of environmental disclosure on cost of capital. Also, to examines the environmental risk on its relationship on cost of capital. This study is derived on the stakeholder theory, legitimacy theory, and signaling theory. To implement the stakeholder theory, the companies can inform their environmental issues by disclosing their environmental management (Meng et al. 2014). They also disclose their environmental issue to fulfill both national and international regulation on environment to implement the legitimacy theory. Disclosure of environmental issue also indicates investor reliance. The larger disclosure will increase the more investor reliance (El Ghoul et al. 2011). Disclosure also indicate the signal of management to the investor. The design of this study is an explanatory research with quantitative approach. The populations in this study are the companies that listed on Indonesia Stock Exchange. The sampling technique based on purposive sampling. The data used is secondary data; consist of annual report of the company and financial report. The authenticity of this research is the first accounting study in Indonesia that examines environmental risks. The result shows that environmental risk can moderate the relationship between environmental disclosure and cost of capital.
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Keun-Hyo Yook. "Relation Between Environmental Performance and Environmental Disclosure: A Test of Alternative Disclosure Theories". Productivity Review 30, nr 2 (czerwiec 2016): 139–67. http://dx.doi.org/10.15843/kpapr.30.2.201606.139.
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Firmansyah, Amrie, Mitsalina Choirun Husna i Maritsa Agasta Putri. "Corporate Social Responsibility Disclosure, Corporate Governance Disclosures, and Firm Value In Indonesia Chemical, Plastic, and Packaging Sub-Sector Companies". Accounting Analysis Journal 10, nr 1 (5.03.2021): 9–17. http://dx.doi.org/10.15294/aaj.v10i1.42102.
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This study aims to examine environmental disclosure, social disclosure, economic disclosure, and corporate governance disclosures on the firm value in Indonesia. This study uses a quantitative method with multiple regression. This study employs data from chemical, plastic, and packaging sub-sector companies which listed in the IDX. After purposive sampling was conducted, the final sample consists of eleven companies from 2016 up to 2019. The result suggests that environmental disclosure positively affects firm value. Meanwhile, economic and social disclosures do not affect firm value. Also, the disclosure of corporate governance does not affect firm value. The companies should consider that environmental activities as a strategy for the company, and these activities show that the company's success in the capital market is related to investors' positive response.
Keywords: Corporate Governance, Economic, Environmental, Social, Disclosure
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Suttipun, Muttanachai, i Patricia Stanton. "Determinants of Environmental Disclosure in Thai Corporate Annual Reports". International Journal of Accounting and Financial Reporting 2, nr 1 (15.01.2012): 99. http://dx.doi.org/10.5296/ijafr.v2i1.1458.
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This study investigated the extent and content of environmental information disclosure provided in the annual reports of companies listed on the Stock Exchange of Thailand (SET), and tested whether there were any relationships between the amount of environmental disclosure and a number of company characteristics used in previous studies conducted in more developed countries. By using a simple sampling method, 75 listed companies were selected for inclusion in the study based on their 2007 annual reports. The findings indicate that 62 companies (83%) provided environmental information in their annual reports. Companies in the resources industry group made the most disclosure of environmental information, while the least disclosure was made by companies in the agricultural and food industries group. The most common location of environmental reporting in annual reports was under the topic of corporate governance. The most common themes of disclosures were environmental policy, environmental activities, and waste management. There was a positive relationship between the amount of environmental disclosures and size of company.
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Rahaman, Mohammad Mizenur, i Mst Khadiza Aktar. "Disclosures of the Environmental Management Accounting Practices in the Banking Sector of Bangladesh". International Journal of Corporate Finance and Accounting 8, nr 1 (styczeń 2021): 27–46. http://dx.doi.org/10.4018/ijcfa.2021010103.
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The disclosure of environmental management accounting (EMA) practices determine the eco-friendly business activities and helps to measure costs and benefits of environmental preservation of any organizations. The study aims to identify the disclosures status of EMA practices in the in PCBs in Bangladesh. The study also aims to examine the factors (total assets, total investment, profit after tax, ROA, ROE, and EPS) influencing disclosure of the adoption of environmental management accounting in listed PCBs in Bangladesh. This study applied quantitative research method to collect and analyze data. EMA disclosure data is collected from the annual reports of the banks and panel data is used to data analysis of the factors. The collected data is analyzed using descriptive statistics, inferential statistics, correlation, and multiple linear regression analysis. Six hypotheses are developed and tested at 5% significance level. The study concludes that the private banks disclose 71.15% information of EMA practices.
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Saputra, Mas Findi Mulya. "PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018". Jurnal Riset Akuntansi Tirtayasa 5, nr 2 (10.10.2020): 123–38. http://dx.doi.org/10.48181/jratirtayasa.v5i2.8956.
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This study aims to determine the effect of environmental performance and environmental costs on financial performance with environmental disclosure as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. By using purposive sampling technique obtained 45 sample companies and analyzed using multiple linear regression. The results of this study indicate that (1) environmental performance has a positive effect on financial performance (2) environmental costs have no positive effect on financial performance (3) environmental disclosure has no positive effect on financial performance. (4) Environmental Performance has a positive effect on Environmental Disclosure. (5) Environmental Costs have no positive effect on Environmental Disclosure. (6) Environmental Performance against Financial Performance is mediated by Environmental Disclosures. (7) Environmental Costs to Financial Performance are not mediated by Environmental Disclosures.
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Chen, Jason C., Jennifer C. Chen i Dennis M. Patten. "Manipulative Environmental Disclosure: Further Analysis of Corporate Projections of Environmental Capital Spending". Accounting and the Public Interest 14, nr 1 (1.12.2014): 87–109. http://dx.doi.org/10.2308/apin-51123.
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ABSTRACT Following Patten (2005), we focus on corporate disclosure of environmental capital expenditure projections and spending, and address two separate issues related to the corporate use of manipulative disclosure. First, we investigate whether potential increases in oversight and accountability due to the passage of the Sarbanes-Oxley Act (SOX) in 2002 and the issuance of the Governmental Accountability Office's (GAO 2004) report on its investigation of corporate environmental disclosure may have induced firms to be less egregious in their use of overspending projections. Second, given the flexibility in the disclosure requirements, we explore whether, within the sample of companies providing projections of environmental capital spending, greater legitimacy exposures are associated with differences in the use of language within the disclosures. We find, first, that while the incidence and severity of over-projections of environmental capital spending decreased following the GAO (2004) report, the change was only temporary. Second, we document that companies with greater legitimacy exposures (based on firm size and environmental performance) are more likely to include more specific wording about the nature of the expenditures. However, we also find that the use of the more specific language is associated with a greater likelihood of having overstated projections, although we find no statistically significant differences in the average error amounts relative to firms with only vague language disclosure. We argue that these results suggest that the language specificity is, thus, being used in an attempt to enhance credibility via word choice, as opposed to being about improved transparency and accountability. Thus, making corporate environmental disclosure more meaningful would appear to require more specific standards on what, and how, information is provided.
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Wilmshurst, Trevor D., i Geoffrey R. Frost. "Corporate environmental reporting". Accounting, Auditing & Accountability Journal 13, nr 1 (1.03.2000): 10–26. http://dx.doi.org/10.1108/09513570010316126.
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This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.
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Ali Fekrat, M., Carla Inclan i David Petroni. "Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data". International Journal of Accounting 31, nr 2 (styczeń 1996): 175–95. http://dx.doi.org/10.1016/s0020-7063(96)90003-5.
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Sari, Wiwi Hawin, Henri Agustin i Erly Mulyani. "Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan". JURNAL EKSPLORASI AKUNTANSI 1, nr 1 (5.02.2019): 18–34. http://dx.doi.org/10.24036/jea.v1i1.53.
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This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures
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Kent, Pamela, i Christopher Chan. "Application of stakeholder theory to corporate environmental disclosures". Corporate Ownership and Control 7, nr 1 (2009): 394–410. http://dx.doi.org/10.22495/cocv7i1c3p6.
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Ullmann’s (1985) three-dimensional model of social responsibility disclosure is tested to determine whether it can be operationalized to help explain the quantity and quality of environmental disclosures in Australian annual reports. The stakeholder power dimension of Ullmann’s framework is significant in explaining environmental disclosures while content of the mission statement and existence or otherwise of environmental or social responsibility committees also find strong statistically significant support in the results. Ullmanns’ stakeholder theory has previously been applied to explain social disclosures in general (Roberts, 1992) and is an important theory because it introduces a measure of strategy. The current paper demonstrates how this theory can be applied to a specific social disclosure using variables that are idiosyncratically applicable to the types of disclosures.
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Giannarakis, Grigoris, George Konteos, Nikolaos Sariannidis i George Chaitidis. "The relation between voluntary carbon disclosure and environmental performance". International Journal of Law and Management 59, nr 6 (13.11.2017): 784–803. http://dx.doi.org/10.1108/ijlma-05-2016-0049.
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Purpose The purpose of this study is to investigate the effect of environmental performance on the environmental disclosure level. Design/methodology/approach Carbon disclosure leadership index score is considered as a proxy of carbon disclosure level, while greenhouse gas (GHG) emissions as a proxy of environmental performance. In addition, six control variables are used: return on assets, financial leverage, company’s size, CEO duality, board size and percentage of independent directors on board. The sample comprises 102 companies from a population of Standard & Poor’s 500 (S&P 500) companies over a five-year period, 2009-2013. Findings Results revealed that higher pollution levels in terms of GHG emissions affect negatively the dissemination of carbon disclosure information, suggesting a positive relationship between environmental performance and environmental disclosure level. In addition, companies with good environmental performance in relation to their average environmental performance disseminate more carbon information in their disclosures. Thus, the carbon disclosure level is indicative of environmental performance consistent with the voluntary disclosure theory. Practical implications The managerial behavior regarding the relation of environmental disclosure and environmental performance is explained. In addition, the findings should be of use to those investors interested in finding carbon emission information so that they assess investments and evaluate their current portfolios in terms of environmental sustainability. Originality/value It is intended to ascertain the reliability level of carbon disclosure regarding carbon emission information by incorporating the carbon disclosure leadership index score and GHG emissions.
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Manolov, Tsvetomir L. "DISCLOSURE OF ENVIRONMENTAL INFORMATION FOR THE EXAMPLE OF BULGARIAN THERMAL POWER PLANTS". CBU International Conference Proceedings 6 (25.09.2018): 333–37. http://dx.doi.org/10.12955/cbup.v6.1178.
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Growing pressure on businesses to disclose environmental information also implies an increase in the volume of such disclosures. This article is an attempt to present the guidelines and to assess the levels of environmental information disclosure in Bulgaria.Companies, which were identified as the most responsible for air pollution, are thermal power plants. We have studied only these, which produce electricity. A checklist, containing 17 environmental performance assessment criteria, was developed and was completed based on the information, disclosed in the companies' annual financial statements, their activity reports and their websites. Based on a comparative analysis of the quantitative and qualitative information, disclosed by examined companies, we discovered that most companies disclose quantity environmental information, largely neglecting qualitive information. Taking into account the character of their activity, they should disclose more environmental information, especially qualitive information.
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Gaskins, Susan W., Pamela Payne Foster, Richard L. Sowell, Timothy L. Lewis, Antonio Gardner i Jason M. Parton. "Making Decisions". American Journal of Men's Health 6, nr 6 (8.03.2012): 442–52. http://dx.doi.org/10.1177/1557988312439405.
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The purpose of this study was to identify and describe the process of HIV disclosure for rural African American men—a population disproportionately affected by HIV/AIDS. Forty men were interviewed about their experience of making an HIV disclosure. Grounded theory methodology guided data collection and analysis. The core category or variable that emerged from the data was a process—Making Decisions: The Process of HIV Disclosure. Five categories accounted for variations in disclosures: (a) beliefs and knowledge about HIV/AIDS, (b) influencing factors, (c) disclosure decisions, (d) disclosure efficacy, and (e) outcomes of disclosure. Most of the men had disclosed to others; however, the disclosures were selective, and the decisions were iterative. The majority of the men did not disclose their diagnosis for several months to several years. The findings provide a framework of the many factors related to HIV disclosure that can guide health care providers in counseling persons living with HIV/AIDS in making disclosure decisions.
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Reich, Yoram, i Matthias Finkbeiner. "The research environmental impact disclosure". Research in Engineering Design 33, nr 1 (29.11.2021): 3–5. http://dx.doi.org/10.1007/s00163-021-00379-4.
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Tollefson, Jeff. "Pressure for environmental disclosure increases". Nature 449, nr 7161 (wrzesień 2007): 383. http://dx.doi.org/10.1038/449383a.
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Dewi, R. Rosiyana. "Building Reputation Through Environmental Disclosure". Indonesian Management and Accounting Research 18, nr 1 (28.08.2019): 1. http://dx.doi.org/10.25105/imar.v18i1.5375.
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<p>Stakeholder’s concern for environmental sustainability makes corporate environmental responsibility become one of the company's requirements to improve reputation. A well-managed environmental program will give some benefit for the surrounding community and also enhance the company's reputation. The purpose of this study is to explain the effect of environmental disclosure on corporate reputation and to explain whether the independent commissioner can moderate that influence. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) which received an assessment on Corporate Image Index, so the observations of this research is 80 samples. Method used for data analysis is using multiple regression test. This study uses the Corporate Image Index (CII) by Frontier Consulting Group as a measurement of the company's reputation as its novelty. The paper finds that environmental disclosure affects the company's reputation in Indonesia especially in manufacturing companies. In addition, this research proves that independent commissaries can moderate the influence of environmental disclosure against reputation. The research implications for managers are about the company's reputation can be improved through their responsibility to the environment described in the environmental disclosure.</p>
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Bae, Hyunhoe. "Voluntary Disclosure of Environmental Performance". American Review of Public Administration 44, nr 4 (23.12.2012): 459–76. http://dx.doi.org/10.1177/0275074012468610.
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D'Amico, Eugenio, Daniela Coluccia, Stefano Fontana i Silvia Solimene. "Factors Influencing Corporate Environmental Disclosure". Business Strategy and the Environment 25, nr 3 (11.12.2014): 178–92. http://dx.doi.org/10.1002/bse.1865.
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Maulana, Bramanda, i Niswah Baroroh. "The Effect of Industry Type, Company Size, Profitability, Leverage and Environmental Performance on Environmental Disclosure (Empirical Study on PROPER Participating Companies in 20182020)". Owner 6, nr 1 (27.01.2022): 930–39. http://dx.doi.org/10.33395/owner.v6i1.699.
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Thei purpose of this study is to describe thei influence of industrial types, company size, profitability, leverage and environmental performance against Environmental Disclosure. The level of measurement of environmental disclosure is a chousier using GRI. There are 95 ratings scores in the detection of Disclosure environmental. The reference for this research is a study conducted by Burgwal and Vieirra (2014) conducted changes and improvements. The population in this study is a non financial company listed on the IDX in 2018 2020. The selected company for this study was 35 companies. The data collection used is purposive sampling, with the selection of Proper member companies. The data analyzed totaled 105 data. The main analysis of this study is multiple linear regression analysis. The results of the study show that industrial type variables, company size, profitability and environmental performance have a significant effect on environmental disclosure environment. While the leverage variable“does not significantly influence the environmental disclosure. Based on the regression results simultaneously obtained that 86.92% variations in industrial type variables, company size, profitability, leverage and environmental performance have a significant significantly influence on the environmental disclosure. Suggestions for companies should pay attention and improve the disclosure of environmental responsibilities. The government is also expected to consider environmental disclosure standards. And for further research it is necessary to develop other factors as an influence of environmental disclosure and use the measurement of other environmental disclosures.
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Yahaya, Khadijat Adenola, Dayo Bamigbade i Glory Oluwatosin Ajiboye. "The Effect of Corporate Governance on Environmental Disclosure by Listed Nigerian Consumer Goods Firms". Jurnal Administrasi Bisnis 11, nr 1 (27.03.2022): 53–64. http://dx.doi.org/10.14710/jab.v11i1.41599.
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In recent times, companies improve corporate communication with stakeholders by providing information on measures taking to protect the environment through environmental disclosures. The main objective of the study is to examine how corporate governance affects environmental disclosures listed Nigerian consumer goods firms. The ex-post facto research design was used and regression analysis was used to analyzed data derived from seventeen consumer goods firms. The findings revealed that the presence of environmental sustainability committee, number of meetings held by the board of directors, and firm size have significant positive impact on the quantity of environmental information disclosure (EDI). However, the size of the board of directors (BSIZE) and board independence have an insignificant inverse influence on the Environmental Disclosure Index (EDI) of the sampled companies. It was concluded that corporate governance affects environment disclosure. Based on the findings it was recommended that companies should constitute environmental committee on the board of directors to improve environmental disclosure.
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Passetti, Emilio, Lino Cinquini i Andrea Tenucci. "Implementing internal environmental management and voluntary environmental disclosure". Accounting, Auditing & Accountability Journal 31, nr 4 (21.05.2018): 1145–73. http://dx.doi.org/10.1108/aaaj-02-2016-2406.
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Purpose The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to organisational change. Design/methodology/approach Organisational change literature provided a framework for the analysis of the materials which were collected through a mixed method. Data on internal environmental management were collected through a survey, while a quality disclosure index was used to assess the quality of the environmental voluntary disclosure. Interviews were used to enhance the quantitative results interpreted according to the four pathways proposed by Tilt (2006) and characterised by several levels of internal environmental management and voluntary disclosure. Findings The results indicated that companies implement more internal activities than external disclosure. Environmental planning and operational practices were the most important changes carried out. When environmental management accounting and environmental disclosure were also implemented, environmental aspects were more integrated within companies, thus revealing that a more structured integration of sustainability aspects within organisational values had taken place. The results underline the importance of primarily establishing a set of internal changes, driven by environmental planning, to promote organisational change. Research limitations/implications The study presents a larger empirical analysis of the organisational change pathways followed by companies, showing similarities and differences among the four pathways. The results underline the importance of both dimensions for studying organisational changes. The framework of Tilt has been enriched, considering a more precise explanation of the internal aspects and adding the concept of the quality of disclosure as proxy to assess organisational change. Originality/value Organisational change is investigated through an extensive analysis of internal and external aspects and collecting quantitative and qualitative evidence. The analysis complements previous sustainability accounting literature focussed on the analysis of internal environmental management and external disclosure.
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Wu, Xulei, Qingquan Shi, Siyu Yang i Lele Ji. "Problems and Countermeasures of Environmental Accounting Information Disclosure in Heavy Polluting Enterprises". Frontiers in Business, Economics and Management 5, nr 2 (26.09.2022): 108–12. http://dx.doi.org/10.54097/fbem.v5i2.1742.
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As the society pays more and more attention to sustainable development, the state requires heavily polluting enterprises to disclose environmental accounting information. Based on the necessity of environmental accounting information disclosure, the paper points out the problems existing in the environmental information disclosure of Chinese enterprises, such as inconsistent disclosure methods , weak awareness of environmental protection , insufficient government supervision and lack of relevant accounting talents, and proposes corresponding standardization Information disclosure methods , improving corporate environmental awareness , increasing government supervision and solutions for improving the capabilities of professionals.