Environmental Disclosure - From the Accounting to the Report Perspective

Carreira, Francisco; Damião, Ana; Abreu, Rute; David, Fátima

doi:10.5220/0004973604960501

Cited by 3 publications

(3 citation statements)

References 20 publications

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“…Carreira conducts a research that takes a sample of 24 firms listed on the Lisbon Euronext Stock Market. Carreira et al (2014) conclude that firm size and profitability significantly influence the ED but do not affect on the economic sector. A research in Italy and the US by Boesso and Kumar (2007) on ED quality concluded that business complexity, volatility, award, and intangible asset significantly affect the volume of voluntary disclosure in Italy.…”

Section: Environmental Disclosurementioning

confidence: 77%

Factors influencing environment disclosure quality and the moderating role of corporate governance

Solikhah

Maulina

2021

Cogent Business & Management

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This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of environmental disclosure and the extent to which the implementation of corporate governance (CG) principles in moderating these factors. This study used 135 manufacturing companies listed in the Indonesian Stock Exchange during 2012-2016. Partial least squares-structural equation modeling (PLS-SEM) has been employed to test the research hypothesis. The results point out that media coverage and awards associated with the quality of environmental disclosure. The media coverage and environmental awards can improve the quality of environmental disclosure and the correlation will increase if the company pays attention to the implementation of CG principles. This finding supports a comprehensive view of corporate governance which includes disclosure. Empirical findings indicate that Badingatus Solikhah

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Section: Environmental Disclosurementioning

confidence: 77%

Factors influencing environment disclosure quality and the moderating role of corporate governance

Solikhah

Maulina

2021

Cogent Business & Management

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“…Another case with research conducted by Elshabasy (2017), Abubakar (2017) as well as Lu & Abeysekera (2014) which do not find the effect between leverage on environmental disclosure. Company size has a positive effect on environmental disclosure as evidenced by Ijma & Yusnita (2018), Burgwal & Vieira (2014) as well as Carreira et al(2014) found that environmental disclosure was not influenced by company size. This study has a purpose in order to know and provide empirical evidence related to the effect of profitability, leverage, and company size on environmental disclosure and the role of independent commissioners in moderating the relationship.…”

Section: Introductionmentioning

confidence: 96%

The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating

Ardi

2020

aaj

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The purpose of this study is to evaluate the effect of profitability, leverage, and company size on environmental disclosure with the proportion of independent directors as moderator. A maximum of 61 agricultural and mining sector companies listed on the Indonesia Stock Exchange in 2014-2018 was the population of this report. The sampling method used purposing sampling, so with 45 units of analysis, we get 9 sample companies. The quantitative method used regression analysis for balance. The results show that profitability does not influence on environmental disclosure. Leverage has a negative effect on environmental disclosure. Company size has a positive effect on environmental disclosure. The proportion of independent directors is able to moderate the effect of profitability on environmental disclosure but is not able to moderate the effect of leverage and company size on environmental disclosure. This study concludes that leverage has a negative relationship with environmental disclosure and firm size has a positive relationship with environmental disclosure and the proportion of independent commissioners moderates the relationship between profitability and environmental disclosure. The findings show the important role of independent commissioners in environmental disclosure, namely providing investors with a balance and maintaining an unbiased and impartial atmosphere.

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“…The awareness on the importance of environmental related information disclosure in the business community has increased. Corporate annual reports and other stand-alone reports have been used as main medium of communication with stakeholders [2].…”

Section: Introductionmentioning

confidence: 99%

Corporate Green Initiatives and Financial Performance in Malaysian Plantation Sector

2019

IJRTE

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Abstract: Adoption of green initiatives by companies is important to create healthier environment. Added with the demand from wider stakeholders, companies realise the importance of disclosing information in their corporate report. The purpose of this study is to examine the effect of green initiatives on companies' performance of plantation sector in Malaysia. Twenty-one public listed companies were selected. Content analysis was used to collect data from annual reports and sustainability reports related to information on green product, wastewater treatment technologies and energy efficiency. Data for dependent variables which are return on asset and return on equity also were obtained from annual reports. Descriptive analysis, correlation analysis and multiple regressions using SPSS were adopted to analyse the data. The results of this study reveal that energy efficiency have significant relationship with companies' financial performances whereas green product and wastewater treatment technologies show in contrary.

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Environmental Disclosure - From the Accounting to the Report Perspective

Cited by 3 publications

References 20 publications

Factors influencing environment disclosure quality and the moderating role of corporate governance

Factors influencing environment disclosure quality and the moderating role of corporate governance

The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating

Corporate Green Initiatives and Financial Performance in Malaysian Plantation Sector

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