“…Several researches have been conducted to assess the level of ED and the factors that influence firm environmental information disclosure (ED) [ 9 , 10 , 13 , 15 , [30] , [31] , [32] , [33] , [34] , [35] , [36] , [37] , [38] ]. However, there is no consistent evidence of a standardized ED and ESGR.…”