Determinants of environmental disclosures of listed firms in Ghana

Welbeck, Emerald Edem; Owusu, Godfred Matthew Yaw; Bekoe, Rita Amoah; Kusi, John Amoah

doi:10.1186/s40991-017-0023-y

Cited by 80 publications

(161 citation statements)

References 89 publications

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“…Beberapa penelitian menyimpulkan bahwa CSR memiliki hubungan dengan karakteristik perusahaan, seperti penelitian Welbeck et al, (2017), Ilene (2016), Purwanto (2011), dan Rizky dan Yuyetta (2015). Menurut Lang dan Lundohm (1993) terdapat tiga variabel karakteristik perusahaan, yaitu variabel struktural (structural variables), variabel kinerja (performance variables), dan variabel penawaran (offer variables).…”

Section: Pendahuluanunclassified

“…Dalam hal ini manajemen selalu mengawasi dan mengevaluasi pelaksaaan dan pengungkapan CSR agar dalam jangka panjang terhindar dari biaya yang besar akibat tuntutan dari masyarakat. Hasil penelitian Welbeck et al, (2017) menyimpulkan bahwa terdapat pengaruh positif signifikan antara ukuran perusahaan dan pengungkapan lingkungan. Hasil penelitian yang serupa juga ditunjukkan oleh Kusumawardani dan Sudana (2017); Ilene (2016); dan Purwanto (2011) yang menyimpulkan bahwa ukuran perusahaan berhubungan positif dengan CSR.…”

Section: Ukuran Perusahaan Dan Pengungkapan Corporate Social Responsiunclassified

“…Pengungkapan infromasi ini akan memperoleh umpan balik berupa legitimasi dari masyarakat. Hasil penelitian Welbeck et al, (2017), Pradana dan Suzan (2016), dan Munsaidah et al (2016) menyimpulkan umur perusahaan berpengaruh pada pengungkapan lingkungan, sehingga rumusan hipotesis kedua adalah. H2: Umur Perusahaan berpengaruh positif terhadap pengungkapan CSR.…”

Section: Umur Perusahaan Dan Pengungkapan Corporate Social Responsibiunclassified

“…Perusahaan yang berorintasi pada konsumen diperkirakan akan memberikan informasi mengenai pertanggungjawaban sosial karena hal ini akan meningkatkan image perusahaan dan mempengaruhi penjualan. Welbeck et al, (2017); Ilene (2016); dan Purwanto (2011) menyatakan terdapat pengaruh positif tipe industri dan pengungkapan lingkungan. Oleh karena itu hipotesis ketujuh dikembangkan sebagai berikut.…”

Section: Tipe Industri Dan Pengungkapan Corporate Social Responsibilityunclassified

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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

Husaini

Trinesia

2020

J. Accounting

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This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23. The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

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Section: Pendahuluanunclassified

Section: Ukuran Perusahaan Dan Pengungkapan Corporate Social Responsiunclassified

Section: Umur Perusahaan Dan Pengungkapan Corporate Social Responsibiunclassified

Section: Tipe Industri Dan Pengungkapan Corporate Social Responsibilityunclassified

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Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

Husaini

Trinesia

2020

J. Accounting

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“…Dalam mengadopsi perspektif teori legitimasi, perusahaan akan secara sukarela melaporkan kegiatan jika manajemen merasa bahwa kegiatan tersebut diharapkan oleh masyarakat di mana ia beroperasi (Deegan, 2002). Perusahaan akan mengungkapkan lebih banyak tentang lingkungan di mana ancaman terhadap legitimasi mereka tinggi dan kurang mengungkapkan ketika legitimasi mereka tidak diancam dengan cara apa pun oleh masyarakat (Welbeck, et al, 2018).…”

Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan, Political Cost Dan Kinerja Lingkungan Terhadap Environmental Disclosure Dalam Laporan Tahunan

Noviani

Suardana

2019

E-Jurnal Akuntansi

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Environmental Disclosure is disclosure made by public companies related to their obligations to the environment and society. This study aims to determine the factors that influence Environmental Disclosure, namely the size of the company, political cots, and environmental performance. The study was conducted at companies listed on the Stock Exchange for the period 2014-2017 which are incorporated in the food and beverage sub-sector. The number of samples taken were 56 companies, with probability sampling methods. Data collection is done through analysis of company financial statements, which are analyzed by multiple linear regression. Based on the results of the analysis it was found that the size of the company partially had a positive effect on Environmental Disclosure. Political Cost has a positive effect on Environmental Disclosure. Environmental performance has a positive effect on Environmental Disclosure. Keywords : Enviromental disclosure, Size, Political Cost, Performance.

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Do firm characteristics affect environmental sustainability? A literature review‐based assessment

et al. 2020

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Combating environmental pollution and climate change mandates strong commitment and participation of all firms across sectors. However, the environmental conduct of firms is seen to vary as per their characteristics, especially their size, ownership, and age. Current understanding of these characteristics' influence on environmental sustainability is limited, fragmented, and scattered across the literature, which this study seeks to improve and contribute to. Based on a rigorous screening of the last 25 years' literature (1996–2020), the study develops a comprehensive understanding of firm characteristics' implications for environmental sustainability, namely, environmental practices implementation, environmental drivers, environmental barriers, and associated (environmental, cost/economic, operational, and organizational) performance implications. Several meaningful and generalizable trends, conflicts, and consensus, or lack thereof, are revealed. For instance, the extent of environmental practices' implementation can be seen to be greater at large firms' (vis‐à‐vis small ones) and at foreign firms' (vis‐à‐vis local ones), though not much difference is seen between old and new firms. Also, several metafactors such as resources availability, innovation propensity, and bureaucracy and organizational inertia are identified that explain the differential influence of firm characteristics on environmental sustainability and dispel erroneous stereotypes. Finally, gaps in the literature offering avenues for future research are highlighted along with implications for research, theory, and practice. Results are expected to help policymakers and practitioners develop policies/interventions that ensure all firms, irrespective of their characteristics contribute to environmental sustainability. A comprehensive review of this kind has not been previously undertaken and constitutes the novelty of this work.

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Determinants of environmental disclosures of listed firms in Ghana

Abstract: The purpose of the paper is to examine the type of environmental-related information firms disclose mostly in Ghana,

Cited by 80 publications

References 89 publications

Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

Pengaruh Ukuran Perusahaan, Political Cost Dan Kinerja Lingkungan Terhadap Environmental Disclosure Dalam Laporan Tahunan

Do firm characteristics affect environmental sustainability? A literature review‐based assessment

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