This study aims to analyze the effect of the ISO 14001 environmental management system, corporate environmental disclosure, and company performance. The research samples used were non-financial companies listed on the Indonesia Stock Exchange for 2018-2019. The sampling technique employed was purposive sampling with a total research sample of 230. The analytical tool utilized in this study was regression analysis using the SPSS Process. The study results indicate that ISO 14001 environmental management influenced corporate environmental disclosure, but corporate environmental disclosure did not affect company performance. In addition, the ISO 14001 environmental management system had a negative effect on performance. It signifies that corporate environmental disclosure did not mediate the relationship between the ISO 14001 environmental management system and performance.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.