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Relevant bibliographies by topics / Environmental Disclosure (ED)

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Journal articles

Academic literature on the topic 'Environmental Disclosure (ED)'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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Journal articles on the topic "Environmental Disclosure (ED)"

1

KISWANTO, KISWANTO, Ika Diah APRIYANI, Heri YANTO, Ain HAJAWIYAH, and Hadrian Geri DJAJADIKERTA. "Determinants of Environmental Disclosure in Indonesia." Journal of Environmental Management and Tourism 11, no. 3 (2020): 682. http://dx.doi.org/10.14505//jemt.v11.3(43).22.

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This study aims to identify the impacts of audit committees, audit committee meetings, and boards of commissioner meetings (BCM) on environmental performance and environmental disclosure (ED). The population of this study was 89 companies listed in LQ45 for the period 2011-2016. By using purposive sampling technique, this study identified 23 companies as samples. Path analysis based on the structural equation model was used. Environmental performance had a significant and positive effect on ED, audit committee meetings also determined ED and BCM, but have no effect on environmental performance

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2

Baalouch, Fatma, Salma Damak-Ayadi, Khaled Hussainey, and Issal Haj-Salem. "The consequences of environmental disclosure quality: Evidence from France." Corporate Governance and Sustainability Review 7, no. 3 (2023): 8–20. http://dx.doi.org/10.22495/cgsrv7i3p1.

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We examine the consequences of environmental disclosure (ED) quality. We test to see if ED quality affects the cost of equity capital (COEC), market valuation, and institutional investors. We focus on the French context as France is one of the pioneer countries in the mandatory adoption of ED. Our sample includes companies listed in the Société des Bourses Françaises (SBF) 120 index for the period 2009–2014. To measure ED quality, we use the qualitative attributes of information quality. The manual content analysis is then used to calculate the score of ED quality. We then link our ED measurem

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3

Aly, Doaa Abdel Rehim Mohamed, Arshad Hasan, Bolanle Obioru, and Franklin Nakpodia. "Corporate governance and environmental disclosure: a comparative analysis." Corporate Governance: The International Journal of Business in Society 24, no. 8 (2024): 210–36. http://dx.doi.org/10.1108/cg-01-2024-0063.

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Purpose This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts. Design/methodology/approach Using the dynamic panel regression framework of system generalised method of moment (GMM), this study analyses a sample comprising 121 FTSE and 200 S&P firms from 2010 to 2020. Findings The findings emphasise the dynamic nature of ED practices among UK and US firms, demonstrating their propensity to swiftly adjust to desired levels whenever d

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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p

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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p

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6

Habbash, Murya. "Corporate governance, ownership, company structure and environmental disclosure: Evidence from Saudi Arabia." Journal of Governance and Regulation 4, no. 4 (2015): 460–70. http://dx.doi.org/10.22495/jgr_v4_i4_c4_p3.

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This study examines the Environmental Disclosure (ED) practices in Saudi Arabia and the potential relationship with Corporate Governance (CG) , ownership and company structure, following the application of the Saudi 2006 CG code in 2007. The study deepens the understanding of ED and its main determinants in one of the largest economies in the Middle East. A self-constructed ED checklist, based on ISO 26000, is used. We employ regression and content analyses to examine a sample of 267 annual reports covering the period 2007-2011. The analysis finds that the average ED has improved following the

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7

Lu, Lucy Wenxiang, and Martin Edward Taylor. "A study of the relationships among environmental performance, environmental disclosure, and financial performance." Asian Review of Accounting 26, no. 1 (2018): 107–30. http://dx.doi.org/10.1108/ara-01-2016-0010.

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Purpose The purpose of this paper is to study the relationships among environmental performance (EP), environmental disclosure (ED), and financial performance (FP) (three corporate constructs) using data from Newsweek’s green rankings. Design/methodology/approach Previous studies document mixed results about the relations among the three constructs. A firm’s overall management strategy may affect the three constructs simultaneously; therefore, the interrelationships among EP, ED, and FP were jointly examined. A simultaneous equations approach was used to test the hypothesis. Findings The three

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8

Xu, Bikun, and Noriza Mohd Jamal. "Can Environmental Disclosure and Green Innovation Alleviate Financing Constraints? Evidence from China." Journal of Contemporary Management Studies 1, no. 1 (2025): 24–33. https://doi.org/10.11113/jcms.v1.n1.28.

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This study investigates the impact of environmental disclosure (ED) and green innovation (GI) on financing constraints (FC) among heavily polluting listed companies in China, using a panel dataset of 7,359 firm-year observations from 2012 to 2023. The findings reveal that ED significantly alleviates FC by reducing information asymmetry and enhancing investor confidence. Importantly, GI also acts as a moderator, strengthening the negative relationship between ED and FC. This suggests that GI not only enhances a firm's environmental responsibility but also amplifies the positive effects of ED on

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9

Mangulu Charan Dash. "Corporate Environmental Disclosure and Financial Indicators of Indian Oil Sector: an Empirical Analysis." Journal of Information Systems Engineering and Management 10, no. 31s (2025): 739–46. https://doi.org/10.52783/jisem.v10i31s.5129.

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Introduction Environmental disclosure is the process to disseminate the environmental related information in the company’s statutory report. In India the amount of disclosure has significantly increased over the years. Objectives The present paper examines the relationship of financial performance indicators i.e. return on assets (ROA), return on equity (ROE) and earning per share (EPS) with environmental disclosure (ED). The data are collected over the period of 5 years from 2019-20 to 2023-24 by using the annual report of top 5 Indian oil sector companies listed by Bombay Stock Exchange as p

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10

Cahyati, Ari Dewi, Tri Lestari, Windu Mulyasari, and Ina Idriana. "Environmental disclosure, governance score, and tax avoidance: Evidence from Indonesian energy sector companies." International Journal of Management and Sustainability 12, no. 4 (2023): 488–504. http://dx.doi.org/10.18488/11.v12i4.3525.

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The goal of the study was to determine how corporate governance (CG) influences tax avoidance, how environmental disclosure (ED) influences tax avoidance, and how CG functions as a moderator for the impact of ED on tax avoidance. Between 2018 and 2021, we conducted 184 observations on 46 energy-related enterprises. The sample technique employed was purposive sampling. We used moderated regression analysis (MRA) regression with the random effects model to verify the hypothesis. According to the research conclusions, ED had no discernible impact on tax avoidance, CG had no bearing on it, and CG

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