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Journal articles on the topic 'Environmental disclosure'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Tadros, Hani, and Michel Magnan. "How does environmental performance map into environmental disclosure?" Sustainability Accounting, Management and Policy Journal 10, no. 1 (2019): 62–96. http://dx.doi.org/10.1108/sampj-05-2018-0125.

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Purpose Focusing on a sample of firms from environmentally sensitive industries over several years, this study aims to reexamine the association between environmental disclosure and environmental performance. Design/methodology/approach The authors use a panel data analysis to examine how the interaction between environmental performance and economic and legitimacy factors influence firms’ environmental disclosures. Findings Results suggest that environmental performance moderates the effect of economic and legitimacy incentives on firms’ propensity to provide proprietary environmental disclos

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Sarumpaet, Susi. "ENVIRONMENTAL DISCLOSURES AND EARNINGS MANAGEMENT : REVIEW AND SYNTHESIS." JURNAL BISNIS STRATEGI 15, no. 1 (2017): 90–100. https://doi.org/10.14710/jbs.15.1.90-100.

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This paper discusses the theoretical concept of environmental disclosures and earnings management. Two theories are used in the framework, namely: fegitimacy theory and political costs theory. According to legitimacy theory, firms will disclose environmental information to their stakeholders in order to maintain legitimacy. On the other hand, political Cost theory asserts that politically visible companies (e.g. large, high profit), are vulnerable to political costs and hence will attempt to reduce the possibility of adverse political attention. In doing so, these firms may convey environmenta

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Acar, Merve, and Hüseyin Temiz. "Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context." International Journal of Emerging Markets 15, no. 6 (2020): 1061–82. http://dx.doi.org/10.1108/ijoem-04-2019-0255.

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PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that a

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Acar, Ece, Kıymet Tunca Çalıyurt, and Yasemin Zengin-Karaibrahimoglu. "Does ownership type affect environmental disclosure?" International Journal of Climate Change Strategies and Management 13, no. 2 (2021): 120–41. http://dx.doi.org/10.1108/ijccsm-02-2020-0016.

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Purpose In recent years, firms tend to direct their attention in communicating their environmental actions with their stakeholders. However, the level of environmental disclosers varies significantly among firms. This paper aims to explain the variation in environmental disclosure of firms based on their ownership type, namely – state ownership and institutional ownership. The study further aims to understand whether and how the relationship between ownership structure and environmental disclosure changes regarding countries’ development levels. Design/methodology/approach This paper uses a sa

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Emenyi, Emmanuel O. "Environmental Stewardship and Financial Risk Disclosure Industrial Goods Companies in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 8 (2024): 34–56. http://dx.doi.org/10.37745/ejaafr.2013/vol12n83456.

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This study examined the effect of environmental stewardship on financial risk disclosure of listed industrial goods firms in Nigeria. The specific objectives include; to examine the effect of water protection stewardship on financial risk disclosure of listed industrial goods firms in Nigeria; to evaluate how air protection stewardship affect the quality of financial risk disclosure of listed industrial goods firms in Nigeria and to assess the effect of Land protection stewardship on financial risk disclosure of listed industrial goods firms in Nigeria. The study used ex-post facto research de

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Kholmi, Masiyah, Attika Dewi Shaqinnah Karsono, and Dhaniel Syam. "Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure." Jurnal Reviu Akuntansi dan Keuangan 10, no. 2 (2020): 349. http://dx.doi.org/10.22219/jrak.v10i2.11811.

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This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's envir

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Yao, Sheng, Lingling Pan, and Zhipeng Zhang. "Does environmental disclosure have an auditing effect?" Managerial Auditing Journal 35, no. 1 (2019): 43–66. http://dx.doi.org/10.1108/maj-10-2018-2030.

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Purpose The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this trend is more obvious after than prior to the Measures for the Disclosure of Environmental Information (Measure) implemented in 2008. Design/methodology/approach Based on the Measures implemented in 2008, the authors select data for the listed manufacturing firms from 2004 to 2006 (Pre-Measure) and from 2009 to 2011 (Post-Measure) as research samples to investigate the relationships between environmental discl

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Koapaha, Hartiny Pop. "EFFECT OF ENVIRONMENTAL ACCOUNTING DISCLOSURE, ENVIRONMENTAL PERFORMANCE, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE." American Journal of Social Science and Education Innovations 6, no. 4 (2024): 13–20. http://dx.doi.org/10.37547/tajssei/volume06issue04-03.

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This study examines the effect of environmental accounting disclosure, environmental performance disclosure, company size and corporate social responsibility disclosure on firm value. The method in this study uses the SPPS 24 method by testing individually between the independent variables on the dependent variable and simultaneously. The population in this study took 90 mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data collection technique used purpose sampling. The results obtained from this study are that simultaneously the environmental accountin

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GADENNE, DAVID, and JONATHAN LADEWIG. "THE INFLUENCE OF AUSTRALIAN ENVIRONMENTAL PROTECTION AUTHORITY PROSECUTIONS ON CORPORATE ENVIRONMENTAL DISCLOSURES." Journal of Environmental Assessment Policy and Management 09, no. 03 (2007): 299–318. http://dx.doi.org/10.1142/s1464333207002822.

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This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of companies that had been prosecuted by the EPA, matched with non-prosecuted companies. Three types of environmental disclosures were considered — positive, negative, and neutral. It was found that companies increased only negative and neutral disclosures if prosecuted, and that disclosures had significantly i

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He, Christina, and Janice Loftus. "Does environmental reporting reflect environmental performance?" Pacific Accounting Review 26, no. 1/2 (2014): 134–54. http://dx.doi.org/10.1108/par-07-2013-0073.

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Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The

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Ekundayo, Gbenga, Ndubuisi Jeffery Jamani, and Festus Odhigu. "Environmental Disclosure Modelling in a Developing Economy: Does Corporate Governance Matter? A Double Hurdle Regression Approach." International Journal of Financial Research 12, no. 4 (2021): 111. http://dx.doi.org/10.5430/ijfr.v12n4p111.

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The paper examines environmental Disclosure Modelling in a Developing Economy using the Craigg double hurdle model and controlling for the role of corporate governance. This study employs the ex-post research design and investigates firm’s environmental disclosures in Nigeria, by controlling for corporate governance characteristics. The study employs a sample of 35 non-financial firms listed on the Nigerian Stock Exchange using the simple random sampling technique. Secondary data retrieved from the financial statements of the selected companies was used for the study. Both the Tobit and double

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Watchman, Paul Q., Angela Delfino, and Andrew N. Davis. "A Flawed Prospectus?" Journal for European Environmental & Planning Law 4, no. 3 (2007): 195–212. http://dx.doi.org/10.1163/187601007x00208.

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AbstractThe purpose of this article is to assess the adequacy of disclosure requirements for environmental information. Beginning with listing rules and market disclosures, it then analyses disclosure from the viewpoint of accountancy standards, corporate governance and requirements for pension fund trustees, and finally, voluntary standards of disclosure and de facto or ad hoc disclosures occurring in different sectors of industry. It is argued that it is beyond doubt that environmental information is an important source of financial information. As such, it should be disclosed in a uniform m

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Lyon, Thomas P., and Jay P. Shimshack. "Environmental Disclosure." Business & Society 54, no. 5 (2012): 632–75. http://dx.doi.org/10.1177/0007650312439701.

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YARDIMCI, Bengü, and Mustafa Gürol DURAK. "Analysis of Sustainability Disclosures Using a Gri Based Evaluation Methodology." International Journal of Contemporary Economics and Administrative Sciences 12, no. 2 (2022): 799–828. https://doi.org/10.5281/zenodo.7513578.

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<strong>Abstract </strong> This study aims to analyze the level of sustainability disclosures published by Borsa Istanbul listed companies using a GRI (Global Reporting Initiative) -based evaluation methodology. This two-step methodology consists of a scoring tool and a Multi-Weighted Sustainability Disclosure Checklist (WSDC) that bases on the GRI standards, the previous literature, and the expertise of financial experts. Using a sample of 29 companies listed in the Borsa Istanbul Sustainability Index, an in-depth content analysis method is applied to reveal the extent to which Turkish compan

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Park, Jiyoung, Jiyoon Lee, Narae Hwang, and Jewon Shin. "Determinants and Value Relevance of Voluntary Disclosure of Environmental Expenditures." Korean Accounting Information Association 41, no. 3 (2023): 1–28. http://dx.doi.org/10.29189/kaiaair.41.3.1.

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[Purpose] This study investigates factors affecting the voluntary disclosure of environmental expenditures in Korea. For this purpose, we select firms listed on the KOSPI 200 from 2011 to 2021, excluding financial firms. [Methodology] We consider whether a firm manages environmental performance, international influences, and internal corporate governance as determinants influencing voluntary environmental expenditure disclosure and conduct logistic regression analyses. [Findings] First, firms that set a target level for pollutant emissions and firms that are assigned good ratings r

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Rini, Rima Kusuma, and Desi Adhariani. "Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia." Jurnal Ilmiah Akuntansi dan Bisnis 16, no. 2 (2021): 317. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p09.

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This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square regression. This study finds that financial performance bears a positive relationship to environmental costs that indicates whether assets are efficiently used as a basis to engage in spending on environmental activities. There is a negative relationship between financial performance and environmental disclos

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E PhD, Dr UzohNzekwe, and Dr EwereokeVitalis N PhD. "Effect of Non Disclosure of Environmental Cost on Finan-cial Performance of Selected Oil and Gas Firms In Nigeria." Journal of Software Engineering and Simulation 10, no. 11 (2024): 53–59. https://doi.org/10.35629/3795-10115359.

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InNigeria,disclosureofenvironmentalaccountinginformationinannualreportofcompaniesisvoluntaryasthere are no accounting standards or regulatory and statutory guidelines that mandates such disclosures, companies adopt disclosure as a result of good industrial practice, pressure from environmental activist and advocates and relationshipwithparentcompany.ThisstudyanalyzedenvironmentalaccountingdisclosurespracticesofNigerian oil and gasfirmswith the attendant disparity of disclosed information as a result of non-availability of either local or international standards to guide disclosure.A sample of

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Fabrizio, Kira R., and Eun-Hee Kim. "Reluctant Disclosure and Transparency: Evidence from Environmental Disclosures." Organization Science 30, no. 6 (2019): 1207–31. http://dx.doi.org/10.1287/orsc.2019.1298.

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Saleh Altarawneh, Mohammad. "The impact of environmental disclosure on value relevance: Moderating role of environmental performance." Environmental Economics 14, no. 2 (2023): 69–86. http://dx.doi.org/10.21511/ee.14(2).2023.06.

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Existing research lacks to adequately examine how environmental performance moderates the influence of environmental disclosure on value relevance. This study pursues to investigate the direct influence of environmental disclosures on value relevance, measured by the fair value of common equity. Moreover, it tests how environmental performance moderates the influence of environmental disclosures on value relevance.Data were gathered from the annual reports of Jordanian industrial firms listed on the Amman Stock Exchange from 2018 to 2021. The study employed the Ohlson model to assess the value

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20

Wei, Jing. "Does the “Greenwashing” and “Brownwashing” of Corporate Environmental Information Affect the Analyst Forecast Accuracy?" Sustainability 15, no. 14 (2023): 11461. http://dx.doi.org/10.3390/su151411461.

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Taking the listed firms of heavy pollution industries in China for 2010–2021 as a sample, this study explored the impact and heterogeneity of corporate environmental disclosure behavior on analyst forecasts’ accuracy. We discovered that corporates measure or disclose environmental information and, the more environmental information is measured or disclosed, the more accurate analysts’ forecasts are; moreover, there is a strong and significant correlation between the environmental information given in the special reports and analysts’ forecast accuracy. This positive correlation is even more si

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Adyaksana, Rahandhika Ivan, Anandita Zulia Putri, and Era Trianita Saputra. "Do environmental costs and environmental information disclosure effect on environmental performance?" Journal of Business and Information Systems (e-ISSN: 2685-2543) 4, no. 1 (2022): 14–20. http://dx.doi.org/10.36067/jbis.v4i1.115.

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There are still many companies in Indonesia that do not pay attention to environmental performance. Environmental disclosure performance is currently mandatory disclosure, so it is mandatory for go public companies to disclose their environmental performance as a manifestation of the company's responsibility for the activities it carries out. This study aims to determine the effect of environmental costs and environmental information disclosure on environmental performance in manufacturing companies listed on the Indonesia Stock Exchange from 2015-2019. The research sampling technique used pur

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Samuel, Abass Olabode, Umaru Zubairu, and Bilkisu Abubakar. "Evaluating the Corporate Social Responsibility Disclosure of Nigeria’s Most Profitable Companies." TIJAB (The International Journal of Applied Business) 4, no. 2 (2020): 106. http://dx.doi.org/10.20473/tijab.v4.i2.2020.106-115.

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This study evaluated Corporate Social Responsibility (CSR) disclosure in the most profitable companies in Nigeria, a review was carried out on the annual reports and websites of the five most profitable companies in Nigeria according to the market cap list 2018. This research focused on the quantity and quality of CSR disclosures, provided by these companies. The method of analysis used was content analysis. The result of this study revealed that from the three dimensions constituting Community disclosure, Environmental disclosure and Human Resource disclosure, Community disclosure was the mos

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et al., Pereira. "Environmental sustainability disclosure and accounting conservatism." International Journal of ADVANCED AND APPLIED SCIENCES 8, no. 9 (2021): 63–74. http://dx.doi.org/10.21833/ijaas.2021.09.009.

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In this article, we analyzed whether the level of accounting conservatism of a firm is affected by its environmental sustainability information disclosure. For that purpose, we developed two Environmental Disclosure Indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), and compared the effects on conditional conservatism. Content analysis was used to develop two indices to evaluate the level of environmental disclosures. Moreover, the technique of multiple linear regression, using panel data, was applied to

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G., Ezhilarasi, and K. C. Kabra. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India." Indian Journal of Corporate Governance 10, no. 1 (2017): 24–43. http://dx.doi.org/10.1177/0974686217701464.

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This article empirically investigates the impact of corporate governance attributes on companies’ decision to disclose environmental information since corporate governance ensures fair, responsible, credible and transparent corporate behaviours to its stakeholders. The corporate governance attributes used in the study are board size, chief executive officer duality, domestic institutional ownership and foreign institutional ownership. Environmental disclosures are measured by a checklist of items based on Global Reporting Initiative guidelines as well as environmental regulations prevailing in

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Fidiana, Fidiana. "Political Correspondence And Public Pressure: Study Of Environmental And Water Performance." Jurnal Reviu Akuntansi dan Keuangan 12, no. 1 (2022): 17–33. http://dx.doi.org/10.22219/jrak.v12i1.15830.

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This study aims to examine public pressure and political correspondence on environmental and water disclosures. Specifically, based upon a panel dataset of 114 Indonesian listed firms operating in highly risk water industries (Miscellaneous Industry, Basic Industry, Consumer Goods Industry, Agriculture, and Mining) during 2017–2019, we use regression models to analyze the relationships between water disclosure based on the GRI 300 (environmental) and 303 (water) guidelines and public pressure and political-connected firms. Our empirical results show the positive influence of public pressure an

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Mura, Matteo, Mariolina Longo, Ana Rita Domingues, and Sara Zanni. "An Exploration of Content and Drivers of Online Sustainability Disclosure: A Study of Italian Organisations." Sustainability 11, no. 12 (2019): 3422. http://dx.doi.org/10.3390/su11123422.

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Organisations have been disclosing environmental and social information through different tools, including their websites. However, the type of environmental and social information that organisations disclose online, and what are the characteristics of those organisations is still not fully understood. This research aims to (a) identify which environmental and social information organisations disclose online; and (ii) explore drivers of the specific information disclosed. We collected data on sustainability disclosures from 2008 Italian organisations. Results show that overall the amount of en

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AKINLEYE, Gideon Tayo, and Francis Bamidele OGUNDIPE. "Environmental Sustainability Disclosure and Market Performance of Listed Consumer Goods Firms in Nigeria." Asian Journal of Economics, Business and Accounting 24, no. 10 (2024): 161–77. http://dx.doi.org/10.9734/ajeba/2024/v24i101520.

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This study aimed to examine the effect of environmental sustainability disclosure on the market performance of listed consumer goods firms in Nigeria. This study utilized ex-post facto research design. Data were gathered from the annual reports, sustainability disclosures, and financial databases of Nigerian consumer goods manufacturing firms listed on the Nigerian Exchange Group (NGX) as of December 31, 2023. The study encompassed a population of 21 listed consumer goods manufacturing firms in Nigeria. A census sampling technique was adopted, to investigate the entire population. The research

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Czernkowski, Robert, Stephen Kean, and Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting." Accounting Research Journal 32, no. 4 (2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.

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Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonet

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Rachmawati, Rima, Sendi Gusnandar Arnan, Shinta Dewi Herawati, and Roosaleh Laksono R. "Environmental Performance of Financial Performance and Moderated Environmental Disclosure." International Journal of Psychosocial Rehabilitation 24, no. 02 (2020): 3056–66. http://dx.doi.org/10.37200/ijpr/v24i2/pr200609.

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Fontana, Stefano, Eugenio D'Amico, Daniela Coluccia, and Silvia Solimene. "Does environmental performance affect companies’ environmental disclosure?" Measuring Business Excellence 19, no. 3 (2015): 42–57. http://dx.doi.org/10.1108/mbe-04-2015-0019.

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Purpose – This study aims to verify the presence, evolution and determinants of voluntary environmental disclosure from companies listed on the Milan Stock Exchange. The authors examined documentation of listed firms from 2006 and 2009. These years immediately precede and follow Italian legislative decree n. 32/2007, which introduced (albeit on a voluntary basis) disclosure of environment-related company information. Design/methodology/approach – The authors’ approach utilizes multivariate regression analysis. The disclosure index of the years 2006 and 2009 represents the dependent variable. I

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Wahyuningrum, I. F. S., M. I. Amal, S. Oktavilia, A. Setyadharma, M. Khafid, and M. Lina. "Environmental disclosure and its determinants." IOP Conference Series: Earth and Environmental Science 1098, no. 1 (2022): 012060. http://dx.doi.org/10.1088/1755-1315/1098/1/012060.

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Abstract Nowadays, companies are required to report not only about their economic performance but also about the social and environmental aspects of their operations. This is because social and environmental disclosures are seen as increasingly significant in terms of their influence on the survival of the company. The purpose of this study is to see how firm size, profitability, leverage, and managerial ownership affect environmental disclosure. The population of this study comprises non-financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. Purposive s

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Ling, Qianhua, and Maryanne M. Mowen. "Competitive Strategy and Voluntary Environmental Disclosure: Evidence from the Chemical Industry." Accounting and the Public Interest 13, no. 1 (2013): 55–84. http://dx.doi.org/10.2308/apin-10344.

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ABSTRACT In this paper, we investigate the relationship between corporate competitive strategy and environmental disclosure in the voluntary channel. Two major competitive strategies, investment in brand image and investment in research and development (R&D), are examined. Using a sample of companies in the chemical industry, we find that both strategies are associated with higher levels of environmental disclosure than chemical companies not emphasizing either of the two strategies. Additionally, companies emphasizing investment in brand image tend to disclose more when their actual envir

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Hidayah, Retnoningrum, and Dwi Ratmono. "Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance." Jurnal Dinamika Akuntansi 17, no. 1 (2025): 1–15. https://doi.org/10.15294/jda.v17i1.15318.

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Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the total panel data in this study is 115 analysis units. This study uses Moderating Regression Analysis (MRA) with SPSS 26. Findings: Environmental disclosure is a key metric to assess environmental performance. Therefore, this study finds that the board’s influence on environmental disclosure is not st

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Ahmadi, Ali, and Abdelfettah Bouri. "The relationship between financial attributes, environmental performance and environmental disclosure." Management of Environmental Quality: An International Journal 28, no. 4 (2017): 490–506. http://dx.doi.org/10.1108/meq-07-2015-0132.

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Purpose An increasing number of business organizations around the world are engaged in the accounting reporting on non-financial performance aspects, mainly within the field of environmental responsibility. The purpose of this paper is to assess the association between environmental disclosure and environmental performance and examine the financial attributes of companies using a composite disclosure index to investigate the status of the environmental disclosure practices of the top 40 companies operating in France. Design/methodology/approach The sample used in this study consists of the 40

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Purwantini, Cornelio, Faisal Faisal, Indira Januarti, and Ignatius Aris Dwiatmoko. "THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND THE EXTENT OF ENVIRONMENTAL DISCLOSURE." Humanities & Social Sciences Reviews 7, no. 4 (2019): 493–501. http://dx.doi.org/10.18510/hssr.2019.7466.

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Purpose of this study: This study examines the relationship between environmental performance and the extent of environmental disclosure. Methodology: The sample of this study consists of 35 high profile companies. The environmental performance is measured based on the results of the assessment of PROPER and the extent of environmental disclosure index by using GRI checklist items. This research applies content analysis, descriptive, and inferential statistical analyses. Main Findings: The result shows that the extent of environmental disclosure, on an average is low (22.5%). Minin

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Firmansyah, Amrie, Mitsalina Choirun Husna, and Maritsa Agasta Putri. "Corporate Social Responsibility Disclosure, Corporate Governance Disclosures, and Firm Value In Indonesia Chemical, Plastic, and Packaging Sub-Sector Companies." Accounting Analysis Journal 10, no. 1 (2021): 9–17. http://dx.doi.org/10.15294/aaj.v10i1.42102.

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This study aims to examine environmental disclosure, social disclosure, economic disclosure, and corporate governance disclosures on the firm value in Indonesia. This study uses a quantitative method with multiple regression. This study employs data from chemical, plastic, and packaging sub-sector companies which listed in the IDX. After purposive sampling was conducted, the final sample consists of eleven companies from 2016 up to 2019. The result suggests that environmental disclosure positively affects firm value. Meanwhile, economic and social disclosures do not affect firm value. Also, th

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Saputra, Mas Findi Mulya. "PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018." Jurnal Riset Akuntansi Tirtayasa 5, no. 2 (2020): 123–38. http://dx.doi.org/10.48181/jratirtayasa.v5i2.8956.

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This study aims to determine the effect of environmental performance and environmental costs on financial performance with environmental disclosure as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. By using purposive sampling technique obtained 45 sample companies and analyzed using multiple linear regression. The results of this study indicate that (1) environmental performance has a positive effect on financial performance (2) environmental costs have no positive effect on financial performance (3) environ

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Wang, Jianshu, and Bo Zhang. "Quality of environmental information disclosure and enterprise characteristics." Management of Environmental Quality: An International Journal 30, no. 5 (2019): 963–79. http://dx.doi.org/10.1108/meq-11-2018-0194.

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Purpose Based on several important environmental protection and information disclosure policies that have been issued in China, the purpose of this paper is to test the relationship between characteristics and the environmental information disclosure quality of sample companies. Design/methodology/approach The OLS regression analysis is selected for this research which takes China’s heavy pollution companies listed on the Shanghai Stock Exchange from 2015 to 2016 as samples. Findings The quality of these environmental information disclosures needs to be strengthened, and while the quality of t

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Sari, Wiwi Hawin, Henri Agustin, and Erly Mulyani. "Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (2019): 18–34. http://dx.doi.org/10.24036/jea.v1i1.53.

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This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to r

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Akbas, Halil Emre. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies." South East European Journal of Economics and Business 11, no. 2 (2016): 7–19. http://dx.doi.org/10.1515/jeb-2016-0007.

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Abstract This study primarily aims to analyze the relationship between selected board characteristics and the extent of environmental disclosure in annual reports of Turkish companies, using a sample of 62 non-financial firms listed on the BIST-100 index at the end of 2011. The content analysis is used to measure the extent of environmental disclosure. Four board characteristics, namely board size, board independence, board gender diversity and audit committee independence, are considered as the independent variables that may have an impact on the extent of the environmental disclosures of Tur

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Rahaman, Mohammad Mizenur, and Mst Khadiza Aktar. "Disclosures of the Environmental Management Accounting Practices in the Banking Sector of Bangladesh." International Journal of Corporate Finance and Accounting 8, no. 1 (2021): 27–46. http://dx.doi.org/10.4018/ijcfa.2021010103.

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The disclosure of environmental management accounting (EMA) practices determine the eco-friendly business activities and helps to measure costs and benefits of environmental preservation of any organizations. The study aims to identify the disclosures status of EMA practices in the in PCBs in Bangladesh. The study also aims to examine the factors (total assets, total investment, profit after tax, ROA, ROE, and EPS) influencing disclosure of the adoption of environmental management accounting in listed PCBs in Bangladesh. This study applied quantitative research method to collect and analyze da

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Kusmayadi, Dedi, Irman Firmansyah, and Wildan Dwi Dermawan. "FINANCIAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, AND FIRM VALUE: THE MODERATING ROLE OF ECONOMIC GROWTH IN ENERGY SECTOR COMPANIES IN INDONESIA." Jurnal Ilmiah Ilmu Terapan Universitas Jambi 9, no. 2 (2025): 856–70. https://doi.org/10.22437/jiituj.v9i2.35741.

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This research aims to explore the financial performance of energy companies and environmental disclosure practices in increasing company value. In addition, to date, there has been no research that investigates the role of economic growth in the relationship between environmental disclosure and corporate performance on corporate value in energy companies, even though economic growth greatly influences business conditions. This is the urgency of this research. Therefore, this research fills the gap by including gross domestic product as an indicator of economic growth as a moderating variable.

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Marwa, Moalla, Bassem Salhi, and Anis Jarboui. "Environmental Audit and Environmental Disclosure Quality." Scientific Annals of Economics and Business 67, no. 1 (2020): 93–115. http://dx.doi.org/10.47743/saeb-2020-0006.

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In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industr

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Suttipun, Muttanachai, and Patricia Stanton. "Determinants of Environmental Disclosure in Thai Corporate Annual Reports." International Journal of Accounting and Financial Reporting 2, no. 1 (2012): 99. http://dx.doi.org/10.5296/ijafr.v2i1.1458.

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This study investigated the extent and content of environmental information disclosure provided in the annual reports of companies listed on the Stock Exchange of Thailand (SET), and tested whether there were any relationships between the amount of environmental disclosure and a number of company characteristics used in previous studies conducted in more developed countries. By using a simple sampling method, 75 listed companies were selected for inclusion in the study based on their 2007 annual reports. The findings indicate that 62 companies (83%) provided environmental information in their

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Ezekiel UDOSEN, Robson, and Kinglsey Lawrence ENOIDEM. "Corporate Attributes and Environmental Disclosure of Listed Breweries in Nigeria." AKSU Journal of Management Sciences 7, no. 1&2 (2022): 223–36. http://dx.doi.org/10.61090/aksujomas.2022.013.

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This study examined the effect of corporate attributes on environmental disclosure of listed breweries in Nigeria from 2012 to 2021. The independent variable of the study was corporate attributes and was proxied by profitability, leverage and firm size while the dependent variable of the study was environmental disclosure. Secondary data were used, three hypotheses were formulated and the research design employed in this study was ex post facto research design. To test the hypotheses of the study, the researcher adopted the pooled logistic regression technique and the statistical package emplo

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Siswanto, Nurna Aziza, and Madani Hatta. "THE INFLUENCE OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH ENVIRONMENTAL DISCLOSURES AS AN INTERVENING VARIABLE." Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) 8, no. 2 (2025): 955–72. https://doi.org/10.36085/jamekis.v8i2.7895.

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This study aims to prove and analyze the Effect of Environmental Costs, Environmental Performance, and Company Size on Financial Performance with Environmental Disclosure as an Intervening Variable. Testing is carried out by looking at direct and indirect influences. The use of samples in this study was obtained by purposive sampling method in mining sector companies listed on the Indonesia Stock Exchange in 2019-2023, obtained a PROPER rating in 2019-2023, and made environmental disclosures in the GRI G-4 format. The testing and analysis techniques used are panel data and Sobel test with the

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D. Mchavi, Nyiko, and Collins C. Ngwakwe. "Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks." Environmental Economics 8, no. 3 (2017): 111–18. http://dx.doi.org/10.21511/ee.08(3-1).2017.03.

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This research evaluates the role of environmental pressure on the extend of environmental disclosure of South African banks. Although much research on corporate sustainability disclosure exists, this research is unique since little of the previous research in South Africa has given a closer examination of environmental pressure implication on the banking sector environmental disclosure. Research data were collected from secondary source, which are available from the sustainability reports of the sample of banks. Data were arranged and analyzed by means of the panel data multiple regression. Fi

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HANINUN, Haninun, Lindrianasari LINDRIANASARI, Susi SARUMPAET, Agrianti KOMALASARI, and Ardi GUNARDI. "Environmental Disclosure on Cost of Capital: Environmental Risk as a Moderator Variable." Journal of Environmental Management and Tourism 10, no. 3 (2019): 530. http://dx.doi.org/10.14505//jemt.v10.3(35).08.

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The goal of this research is to test the effect of environmental disclosure on cost of capital. Also, to examines the environmental risk on its relationship on cost of capital. This study is derived on the stakeholder theory, legitimacy theory, and signaling theory. To implement the stakeholder theory, the companies can inform their environmental issues by disclosing their environmental management (Meng et al. 2014). They also disclose their environmental issue to fulfill both national and international regulation on environment to implement the legitimacy theory. Disclosure of environmental i

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Gaskins, Susan W., Pamela Payne Foster, Richard L. Sowell, Timothy L. Lewis, Antonio Gardner, and Jason M. Parton. "Making Decisions." American Journal of Men's Health 6, no. 6 (2012): 442–52. http://dx.doi.org/10.1177/1557988312439405.

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The purpose of this study was to identify and describe the process of HIV disclosure for rural African American men—a population disproportionately affected by HIV/AIDS. Forty men were interviewed about their experience of making an HIV disclosure. Grounded theory methodology guided data collection and analysis. The core category or variable that emerged from the data was a process—Making Decisions: The Process of HIV Disclosure. Five categories accounted for variations in disclosures: (a) beliefs and knowledge about HIV/AIDS, (b) influencing factors, (c) disclosure decisions, (d) disclosure e

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Suttipun, Muttanachai, Pankaewta Lakkanawanit, Alisara Saramolee, Zulnaidi Yaacob, and Sillapaporn Srijunpetch. "Environmental, Social, and Governance Disclosures and Market Reaction of Thai-Listed Companies in the Alternative Capital Market." Journal of Risk and Financial Management 18, no. 3 (2025): 113. https://doi.org/10.3390/jrfm18030113.

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The primary aim of this research is to investigate the influence of environmental, social, and governance (ESG) disclosures on the market reaction companies listed in Thailand’s alternative capital market, specifically the Market for Alternative Investment (MAI). This interest stems from the growing body of ESG literature in Thailand. This study analyzes 555 corporate annual reports from 111 firms within the MAI, spanning from 2017 to 2021, to measure ESG disclosures through content analysis. The average common share price is used as a proxy for market reaction. Descriptive analysis, correlati

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