The Effects of Environmental Disclosure on Financial Performance in Malaysia

Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

“…Nor et al [4] in their research results 1) Disclosure of environmental performance has a significant effect on profit margin, 2) Disclosure of environmental performance has no effect on ROA, EPS, & ROE. Chang [5] with the results of his research 1) environmental performance has a negative effect on Tobin's Q, 2) The tendency of environmental disclosure has a positive effect on Tobin's Q, 3) asset size, assets leverage, ROA has a positive effect on financial performance, 4) environmental performance & efficiency disclosure has a significant effect on financial performance from 2008-2012.…”

“…Some studies show that there is a positive influence between environmental performance, disclosure of social accountability reports (CSR) and the company's financial performance. Companies that have good environmental performance and disclose reports on financial performance, such as those carried out by Miroshnychenko et al [3], Nor et al [4] who conduct research in companies in Malaysia, Chang [5], Song et al [6], Fan et al [7] who conducts research in companies in China, Przychodzen and Przychodzen [8] who conduct research in companies in Poland and Hungary, and Angelia and Suryaningsih [9]. While the research conducted by Rahmadhani [10], Iqbal [11] shows that environmental performance does not significantly influence financial performance.…”

Determinants of environmental disclosures of listed firms in Ghana

“…Others have established the relationship between environmental information disclosed and firm characteristics (Nor et al 2016;Cormier et al 2005;Deegan et al 2002). While the above studies suggest a considerable amount of research has been undertaken on environmental disclosure issues, findings of most of the studies have largely been based on views of employees usually by means of a cross-sectional survey (see Ahmad et al 2003;Fifka 2012;Suttipun and Stanton 2012;Sulaimana et al 2014;Chandok et al 2017).…”

Análise da evidenciação ambiental nas corporações brasileiras de alto impacto ambiental listadas na BM&FBOVESPA

“…Patten, 1992;Deegan, 2002;O'Donovan, 2002;Yusoff et al, 2006;Cho & Patten, 2007;Beuren & Sothe, 2009;Michelon, 2011;Cho, Freedman & Patten, 2012;Rover et al, 2012;Fifka, 2013;Ortas et al, 2014;Cormier & Magnan, 2015. Em função do desempenho econômico, já que a divulgação ambiental afeta direta e indiretamente o mercado econômico. Yusoff et al, 2006;Mir & Rahaman, 2011;Clarkson et al, 2013;Cormier & Magnan, 2015;Nor et al, 2016. Intuito de atrair investidores socialmente responsáveis. Deegan, 2002;Yusoff et al, 2006;Murcia et al, 2009;Clarkson et al, 2013. Para melhorar a reputação e transmitir uma imagem positiva da corporação.…”