Sustainable development carbon pricing initiative and voluntary environmental disclosures quality

Rahman, Sohanur; Khan, Tehmina; Siriwardhane, Pavithra

doi:10.1002/bse.2302

Cited by 22 publications

(22 citation statements)

References 75 publications

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“…This finding is also under stakeholder theory; stakeholder pressure in adopting ISO 14001 encourages companies to disclose information on environmental-based business activities to gain their legitimacy (Nishitani, 2010). In addition, the results of this study support the findings of Rahman et al (2019), Rahmawati and Budiwati (2018), Chaklader and Gulati (2015), Yusoff, Kamaruddin andGhani (2018), andSupatminingsih (2015), which stated that ISO 14001 affected corporate environmental disclosure.…”

Section: Discussionsupporting

confidence: 77%

“…The significant results between the ISO 14001 environmental management system and corporate environmental disclosure are supported by the argument that companies with ISO 14001 certification tend to have good environmental disclosure quality (Rahman et al, 2019). It is because companies with ISO 14001 certification represent their commitment to the environment by disclosing information related to the company's operational activities that impact environmental aspects (Rahmawati & Budiwati, 2018).…”

Section: Discussionmentioning

confidence: 93%

See 1 more Smart Citation

Do Environmental Issues Matter to Investors?

Widiastuti¹,

Sulistyani²,

Utami³

2022

Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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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.

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Section: Discussionsupporting

confidence: 77%

Section: Discussionmentioning

confidence: 93%

Do Environmental Issues Matter to Investors?

Widiastuti¹,

Sulistyani²,

Utami³

2022

Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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“…Indeed, regulation is considered one of NFI reporting's most influential drivers (de la Cuesta and Valor 2013;Tiron-Tudor et al 2019). However, companies' response to coercive pressures is not uniform, but it can vary according to different factors, such as the national context (Dumitru et al 2017;Rahman et al 2019;Aureli et al 2020). Therefore, our study aims to explore differences in the disclosure of NFI both over time, verifying the effects of the new law, and between two different countries to examine the role of national legislation in the transposition of the Directive and the implementation of pre-existing regulations in this area.…”

Section: Regulatory Background and Theoretical Frameworkmentioning

confidence: 99%

Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies

Posadas

Tarquinio

2021

Administrative Sciences

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This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies, listed on the FTSE MIB and IBEX 35 Indexes, before and after the Directive’s publication and implementation in national legislation. The level of NFI disclosure was scored using a disclosure index. The comparative analysis found a progressive reduction in disclosure levels for Italian companies compared with Spanish companies, for which an expansion of the disclosure was detected. Moreover, a reduced gap between the quantity of NFI reported in the two countries was found. This is one of the few studies to use a 3-year longitudinal analysis to investigate the EU Directive’s impact at the cross-country level.

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“…Sustainable vision and mission mainly focus on environmental sustainability performance as business management is accountable and responsible to the natural environment (Savitz, 2014). Since the environment is the root of sustainability, strategic planning regarding corporate environmental policy, carbon risk and reduction, environmental management systems, business strategies for climate change, the reduction of air and water pollution, biodiversity policy, waste and recycling management and corporate environmental disclosure have a significant impact on CSRP [19,25,55,56,57].…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…Previous studies have documented the role of TBL for corporate social responsibility performance (CSRP) but most of the investigations were limited to the direct relationship (see [4,19,20,21,22,23,24,25]. On the other hand, OSP is a key concept in the development of TBL, while proactive OSP directly promotes TBL and CSRP [4,26,27,28].…”

Section: Introductionmentioning

confidence: 99%

Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line

Masud

Rashid

Khan

et al. 2019

IJERPH

Self Cite

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Limited research in the area of the triple bottom line (TBL) mediation effect on the relationship between organizational strategic performance (OSP) and corporate social responsibility performance (CSRP) has motivated this study. The objective of this study is to investigate how OSP affects CSRP and the mediation impact of TBL elements through the decision-making process of business management. Considering a sample of 250 employees from Bangladesh, this study used structural equation modelling (SEM) to test the relevant research hypotheses. Through the lens of stakeholder, institutional, legitimacy and resource-based view theories along with rigorous statistical techniques, this study has found that OSP is positively related to CSRP. In terms of the mediation effect, this study has found that economic responsibility has no intervening role while environmental and social responsibility significantly mediated the relationship between OSP and CSRP. Finally, the full mediation power of the model suggests that OSP affects a firm’s strategic decision and CSR outcomes directly as well as indirectly through TBL.

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Sustainable development carbon pricing initiative and voluntary environmental disclosures quality

Cited by 22 publications

References 75 publications

Do Environmental Issues Matter to Investors?

Do Environmental Issues Matter to Investors?

Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies

Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line

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