Environmental disclosure analysis of manufacturing companies to realize sustainable green economy
Avi Sunani,
Ulfa Puspa Wanti Widodo,
R. Muh. Syah Arief Atmaja Wijaya
et al.
Abstract:Purpose: Environmental sustainability is a critical issue for many countries, including Indonesia, whose economy is heavily reliant on natural resource extraction. Profitability, liquidity, capital structure, and environmental performance are investigated as potential factors of environmental disclosure in the Indonesian context.Design/methodology/approach: Data from a final sample of 235 observations of manufacturing industries were collected and analyzed using a partial least square-structural equation model… Show more
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