Готові списки джерел за темами / Corporate Environmental Disclosure Index

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Добірка наукової літератури з теми "Corporate Environmental Disclosure Index"

Автор: Grafiati
Опубліковано: 10 січня 2023
Оновлено: 28 січня 2023

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Статті в журналах з теми "Corporate Environmental Disclosure Index"

1

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 (March 19, 2020): 1061–82. http://dx.doi.org/10.1108/ijoem-04-2019-0255.

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Анотація:
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 argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.
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2

Dewi, R. Rosiyana. "Building Reputation Through Environmental Disclosure." Indonesian Management and Accounting Research 18, no. 1 (August 28, 2019): 1. http://dx.doi.org/10.25105/imar.v18i1.5375.

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Анотація:
<p>Stakeholder’s concern for environmental sustainability makes corporate environmental responsibility become one of the company's requirements to improve reputation. A well-managed environmental program will give some benefit for the surrounding community and also enhance the company's reputation. The purpose of this study is to explain the effect of environmental disclosure on corporate reputation and to explain whether the independent commissioner can moderate that influence. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) which received an assessment on Corporate Image Index, so the observations of this research is 80 samples. Method used for data analysis is using multiple regression test. This study uses the Corporate Image Index (CII) by Frontier Consulting Group as a measurement of the company's reputation as its novelty. The paper finds that environmental disclosure affects the company's reputation in Indonesia especially in manufacturing companies. In addition, this research proves that independent commissaries can moderate the influence of environmental disclosure against reputation. The research implications for managers are about the company's reputation can be improved through their responsibility to the environment described in the environmental disclosure.</p>
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3

Suprapti, Eny, Farhan Achmad Fajari, and Achmad Syaiful Hidayat Anwar. "Pengaruh Good Corporate Governance Terhadap Environmental Disclosure." Akuntabilitas 12, no. 2 (December 4, 2019): 215–26. http://dx.doi.org/10.15408/akt.v12i2.13225.

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Анотація:
Environmental problems become things that have not been considered for the companies. This Study aims to determine the effect good corporate governance to environmental disclosure. Good Corporate Governance is a system to controlling management, where GCG is proxied by the board of directors, board of commissioners, institutional ownership, managerial ownership, and audit committee. This reaserch use non financial companies listed on BEI. The research sample 30 companies. Measurement of environmental disclosure uses GRI – G4 index is 34 index. This study using multiple regression. Based on the results of the study found good corporate governanceis proxieduse board of directors and board commissioners there isn’teffect on environmental disclosure.The results institutional ownership, managerial ownership, and audit committee effect on environemental disclosure
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4

Nofianti, Nana, Lia Uzliawati, and Sarka S. "Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating." TRIKONOMIKA 14, no. 1 (June 27, 2015): 38. http://dx.doi.org/10.23969/trikonomika.v14i1.590.

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Анотація:
The purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure.
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5

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 (June 12, 2017): 490–506. http://dx.doi.org/10.1108/meq-07-2015-0132.

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Анотація:
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 largest companies operating in France (index CAC 40). Findings The findings of the study show that environmental disclosure is positively associated to environmental performance. Financial attributes, such as firm size, the need for capital, profitability and capital spending, are positively associated with environmental disclosure quality. Equally, a high quality of environmental disclosure will reflect the effectiveness of corporate governance and would tend to face fewer difficulties in accessing capital markets. The authors found that firms revealed on healthcare and gas oil business sector disclose more environmental information than other industries. Originality/value A web-based search was performed during the fourth quarter of 2014, locating the corporate websites of the sample firms. The sample period is 2011-2013 (108 firm-year observations).
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6

Chrysanti, Amanda, and Diena Noviarini. "PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX,MANAJEMEN LABA, DAN TIPE INDUSTRITERHADAP ENVIRONMENTAL DISCLOSURE." Jurnal Wahana Akuntansi 10, no. 2 (December 30, 2015): 108. http://dx.doi.org/10.21009/10.21.009/wahana.010/2.1.

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Анотація:
Thisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence to environmental disclosure. The last one industry type has negatively and significant influence to environmental disclosure. Key Words: Corporate Governance Perception Index, Earnings Management, Industry Type, and Environmental Disclosure
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7

Sari, Wiwi Hawin, Henri Agustin, and Erly Mulyani. "Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (February 5, 2019): 18–34. http://dx.doi.org/10.24036/jea.v1i1.53.

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Анотація:
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 research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures
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8

Yahaya, Khadijat Adenola, Dayo Bamigbade, and Glory Oluwatosin Ajiboye. "The Effect of Corporate Governance on Environmental Disclosure by Listed Nigerian Consumer Goods Firms." Jurnal Administrasi Bisnis 11, no. 1 (March 27, 2022): 53–64. http://dx.doi.org/10.14710/jab.v11i1.41599.

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Анотація:
In recent times, companies improve corporate communication with stakeholders by providing information on measures taking to protect the environment through environmental disclosures. The main objective of the study is to examine how corporate governance affects environmental disclosures listed Nigerian consumer goods firms. The ex-post facto research design was used and regression analysis was used to analyzed data derived from seventeen consumer goods firms. The findings revealed that the presence of environmental sustainability committee, number of meetings held by the board of directors, and firm size have significant positive impact on the quantity of environmental information disclosure (EDI). However, the size of the board of directors (BSIZE) and board independence have an insignificant inverse influence on the Environmental Disclosure Index (EDI) of the sampled companies. It was concluded that corporate governance affects environment disclosure. Based on the findings it was recommended that companies should constitute environmental committee on the board of directors to improve environmental disclosure.
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9

Singhania, Monica, and Gagan Gandhi. "Social and environmental disclosure index: perspectives from Indian corporate sector." Journal of Advances in Management Research 12, no. 2 (August 3, 2015): 192–208. http://dx.doi.org/10.1108/jamr-12-2013-0069.

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Анотація:
Purpose – The purpose of this paper is to construct the social and environmental disclosure index for Indian companies in order to examine the relationship between social and environmental disclosure and select corporate attributes. Design/methodology/approach – The sample covers annual reports of companies for financial year 2011-2012. The sample represents both financial and non-financial companies that constitute Nifty 50 Index companies as on March 31, 2012. The actual size of the sample analyzed represented 41 companies. The unweighted disclosure index approach has been used to measure the extent of disclosure of social and environmental information where an item scores 1 if disclosed and 0 if not disclosed. The authors built a model using regression which indicates the variables that are significant in determining the social and environmental disclosure of a company. The regression model can be used to predict the degree of disclosure of a company given the values of explanatory variables. Content analysis from annual reports of the companies has been used in constructing the dependent variable. Findings – Regression results indicate that location (place where the registered office of company is located), number of operations of company, turnover, sales and administration expenses, age of company, employee cost and interest paid by company are significant in determining the disclosure index of the company. Research limitations/implications – Sample size can be increased by considering more companies. In addition, a longitudinal study would enable in drawing comparison over a period of time with respect to disclosure index. The increased sample size would help in validating the disclosure score by dividing the data set into two: one as observation window and the other as validation window.The model explains 23 percent variation in disclosure index. More variation may be explained by incorporating more explanatory variables in the model. Practical implications – The authors indicate the level of disclosure in case of Indian companies which may prove to be an indicator for prospective investors especially in the present era of global financial and economic downturn. The paper may assist the regulators in framing policies regarding corporate governance. This will enable the regulators of corporate sector to frame laws in order to predict the degree of disclosure of a company based on certain explanatory variables. Originality/value – The authors focus especially on Indian companies for constructing the disclosure index which to the best of knowledge has not been attempted till date.
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10

Aboud, Ahmed, and Ahmed Diab. "The impact of social, environmental and corporate governance disclosures on firm value." Journal of Accounting in Emerging Economies 8, no. 4 (November 5, 2018): 442–58. http://dx.doi.org/10.1108/jaee-08-2017-0079.

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Анотація:
PurposeThe purpose of this paper is to examine the impact of environmental, social, and governance (ESG) practices disclosure and firm value in the Egyptian context. This is done through investigating the influence of being listed and ranked in the Egyptian Corporate Responsibility Index on firm value during the period starting from 2007 to 2016.Design/methodology/approachUsing univariate and multivariate analyses, the findings support the economic benefits of ESG disclosures.FindingsThe authors find that firms listed in the ESG index have higher firm value, and that there is a positive association between firms’ higher rankings in the index and firm value, as measured by Tobin’sq.Research limitations/implicationsThe findings provide feedback to regulators and standard-setters in the developing countries, and more specifically the Egyptian regulators, on the benefits associated with the introduction of the sustainability index (Standard & Poor’s (S&P)/EGX ESG index). This, in turn, clarifies how the government’s efforts to promote ESG provide benefits to publicly traded firms.Practical implicationsBy linking ESG to firm value, the ESG index will enable investors to take a leading role in inducing firms to enhance transparency and disclosure, and hence, improving their reporting standards. This, in turn, will ultimately result in improving sustainability and governance practices in Egypt.Social implicationsThe reported positive market reactions to social and governance practices disclosures can motivate firms to improve their social and governance performance.Originality/valueThe study contributes to the literature by addressing the combined economic effects of social and governance disclosures on firm value, and by investigating the economic effects of such disclosures on firm value in an emerging market.
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Більше джерел

Дисертації з теми "Corporate Environmental Disclosure Index"

1

Ahmad, Nassr Saleh Mohamed. "Corporate environmental disclosure in Libya : evidence and environmental determinism theory." Thesis, Edinburgh Napier University, 2004. http://researchrepository.napier.ac.uk/Output/2784.

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Анотація:
There is no doubt that in recent years Corporate Environmental Disclosure (CED) by corporations has received much attention among accounting academic researchers. However, reviewing previous studies has identified the following existing gaps which have given an impetus for this study and need to be bridged namely: (1) the need for a new approach of analysis namely, a three-dimensional analysis that includes the intra-country (external) factors, inter-organisational (internal) factors and content analysis; (2) the requirement for investigating other available means of CED such as internal reports and stand alone environmental reports; and (3) the call for examining CED practice in Libya where there was no previous attention given to this country. This study aims to examine the various aspects of CED in Libya with a view to testing the applicability of Environmental Determinism Theory. It did this initially by providing the first detailed and longitudinal description of the extent of practices of CED which were made by the all the largest industrial companies quoted on the Libyan Industrial Production Administration for the years 1998-2001. It then endeavoured to explain and understand this evidence of CED practice (or non-practice) by utilising (1) the perspectives of a sample of corporate managers of such companies regarding the nature of corporate environmental responsibility and CED; and (2) the political, economic and social contexts in which the CED is being made. To achieve this, three methods (triangulation approach) were utilised in this study, namely, content analysis, questionnaire and historiography. The results of content analysis showed that CED has yet to develop in Libya. There is no evidence of environmental disclosure either in terms of its quantity or quality, especially if the health and safety category is excluded. Libyan companies provide some statements in their annual reports, and, in some cases, other external reports (specific forms) or internal reports related to only one category of CED namely health and safety information. Apart from health and safety disclosed, the companies studied have disclosed no other environmental information. They still have a long way to go in order to reach the level reached by their counterparts in developed countries. An interesting point was that Libyan companies, by contrast with their counterparts even in developing countries, have given more attention to negative news. The perceptions of managers were investigated by using a questionnaire survey. Fifty three questionnaires were used with a rate of response of 62%. The results suggest that the vast majority of them accept that Libyan companies should recognise their environmental responsibility and provide environmental disclosure to the central authorities. However, most managers felt that a scarcity of legal and professional standards and guidelines, along with their lack of expertise, qualification and training in the field of CED have prevented them from engaging in CED. Therefore CED has not been put in the agenda of many Libyan companies. The analysis of the environmental influence on CED practice in Libya indicates that the social context including religion seems to be having to some extent an influence upon CED practice in Libya. However, the country's unique political and economic contexts along with the managers' attitudes and qualifications were the fundamental CED disclosure determinants. Therefore, this study has concluded that CED practices in Libya are shaped not only by one single factor but by the external and internal factors. The impact of the political, economic and social (external) factors reflects the indirect influence on the disclosure environment. Whereas, the internal factors (perception and cognition) reflect the direct impact of those involved in the disclosure process, namely the managers, as they are the ones who decide what information to be disclosed.
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2

Jones, Kathryn Louise. "Corporate environmental disclosure : the medium and the message." Thesis, University of Sunderland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247310.

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Анотація:
Companies have been providing information on their interactions with the environment since the 1880s however there has been an upsurge in the amount of information they provide over the last three decades. This has been driven by a variety of legislative, internal, social drivers. These corporate environmental disclosures appear within three key channels and media: via the Internet, in their AnnuaVFinancial Report and in a stand alone Environmental Report. The USA was the fIrst country to introduce statutory requirements relating to the disclosure of environmental information in the AnnuaVFinancial Report - Securities Release 5235 and 5386. Many other countries, including the UK, are now considering making environmental disclosure, in some shape or form, mandatory. Benchmarking studies are frequently applied identify the leading companies in terms of Environmental Reports; companies within the utility sector are repeatedly cited as leaders. However most research and benchmarking studies compare what themes have been disclosed in a single channel or media, for example, emissions, waste, energy, and do not examine the quality of the disclosures or compare those disclosures in the different channels and media. Recently, qualitative characteristics relating to the quality of environmental disclosures have been developed including, inter alia, accessibility, credibility and inclusivity. This thesis therefore aims to (1) assess whether utility companies are also leaders in environmental disclosure via the Internet and in their AnnuaVFinancial Reports, (2) compare the effects of a voluntary and mandatory disclosure requirements on the environmental themes and qualitative characteristics disclosed in the AnnuaVFinancial Reports and Environmental Reports of electric power utilities based in the UK and USA and applies Lasswell's model as an integrating framework for (1) and (2) in order to assess what, if any, inferences can be made from a direct content analysis relating to 'why' and 'with what effect' environmental disclosures are made. Content analysis is applied to meet the three main aims of this thesis. First, a basic appearance or nonappearance form of content analysis is applied on 275 (utility and non-utility) companies to assess whether utility companies are also leaders in environmental disclosure via the Internet. The amount location and type of environmental themes that were disclosed within the AnnuaVFinancial Reports of 100 (utility and non-utility) companies were then identifIed via content analysis to assess whether utility companies are also leaders in environmental disclosure in their Annual Report and Financial Report. A more complex frequency content analysis was applied to assess the environmental themes and the qualitative characteristics disclosed by 20 electric power companies based in the UK and USA in their AnnuaVFinancial Reports and Environmental Reports to evaluate the affect of voluntary and mandatory disclosure requirements. The research shows that no companies are fully exploiting the capabilities of the Internet for environmental disclosure and that no one sector stands out as a leader. The oil, gas, coal and related services sector, not the utility sector, are leaders in terms of environmental disclosure within the AnnuaVFinancial Report, indeed there does not appear to be any consensus within the utility sector regarding the environmental themes that should be disclosed. Mandatory disclosure requirements heavily influence the amount, themes, balance, character and specifIcity of environmental disclosures made by of electric power companies based in the USA who appeared to target their disclosures in the AnnuaVFinancial Report and Environmental Report at different audiences. Electric power companies based in the UK, where there are no mandatory disclosure requirements, disclosed double the amount of information in their Environmental Report than companies based in the USA but disclosed less information in their AnnuaVFinancial Report which was virtually a subset of those in their Environmental Report in terms of the amount, themes, balance, character and specifIcity. It can be concluded from the application of Lasswell's model that environmental disclosures are made due to a combination of drivers, the types and qualitative characteristics of those disclosures depend on the relative importance of those drivers. More importantly the environmental disclosures have little effect due to their lack of credibility, and environmental disclosures, in particular, via the Internet were found to be unduly burdensome in terms of their accessibility. Stakeholders will fmd it difficult to create an informed image until there are generally accepted or mandatory standardised data collection methods, measurements and presentation for collating the environmental information itself and for the verifIcation statement therefore they need to be aware of the limitations of corporate environmental disclosures, be critical of the information and go back to the company for more details on any area of specific interest. Although companies may not want to allow stakeholders to create an informed image, guidelines are presented that can be used by companies to improve the accessibility and credibility of their environmental disclosures.
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3

Badkook, Roaa. "Corporate social and environmental disclosure : evidence from Saudi Arabia." Thesis, Middlesex University, 2017. http://eprints.mdx.ac.uk/22664/.

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Анотація:
The aim of this study is to elevate the understanding of corporate social and environmental disclosure (CSED) by examining the nature and level of CSED by the listed companies in Saudi Arabia. It analyses CSED determinant’s which includes: firm characteristics and corporate governance aspects. Four theoretical perspectives, namely stakeholder, legitimacy, institutional, and Agency theory, used to assist in better understanding and analysing the findings on the CSED in Saudi Arabia. This study adopts a quantitative approach; the selected sample consists of 164 corporate reports of Saudi companies listed on the Saudi Stock Exchange, in 2012. Content analysis is used to measure the extent of social and environmental information that are reported. An information index was devised. The data were examined using descriptive and statistical tests multivariate analyses and negative binomial regression. The results show more than 70% of the companies report social and environmental information, most of the disclosures are related to human recourses, community involvement and economics. Human recourses category rate is 41.5 %, community involvement at 24.5%, and economic disclosure is 20%. Less attention is given to environmental, customers and products reporting. The Saudi government encourages companies to follow the Saudisation regulations and the Ministry of Labour regulations. Hence companies tend to report considerably more on information issues addressed by the government. This study examines the factors affecting the level of CSED which are firm characteristics and corporate governance. CSED level is positively associated with firm characteristics (firm size, age, profitability, and leverage), and corporate governance mechanism (government ownership and audit firm size). There were no significant results for managerial ownership, foreign ownership, CEO duality, board size and independency. The determinants of CSED categories indicate that firm age is the most influential factor affecting the five categories and human resource is the category that is related with most of the factors.
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4

Guinchard, Julia. "Evaluation et valorisation de la communication environnementale et diffusion d’informations dans le document de référence : le cas des entreprises cotées du CAC 40, de 2007 à 2013." Thesis, Paris 10, 2014. http://www.theses.fr/2014PA100124/document.

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Анотація:
En se focalisant sur 38 grands groupes cotés au CAC 40, de 2007 à 2013, la question de l’affichage environnemental et de sa valorisation sur le marché est envisagée dans une étude exploratoire selon les axes suivants : Le premier consiste à identifier l’existence d’un effet sur les cours de bourse d’une diffusion publique d’éléments afférant à la stratégie environnementale, en faisant appel aux études d’événements. La publication du document de référence a ainsi retenu toute l’attention. Puis, il apparaît essentiel de caractériser cette information : L’objectif n’est pas d’évaluer la qualité de la politique adoptée, mais d’étudier et évaluer les comportements en la matière, en mobilisant une analyse de contenu pour un total de 228 documents de référence. Une méthodologie de scoring a été adoptée, afin d’établir un indice de diffusion d’informations environnementales, sur la base d’un référentiel reconnu internationalement et pertinent, le Global Reporting Initiative (GRI). Enfin, une modélisation permet de tester la relation entre la réaction observée sur le marché financier et l’information environnementale. Sur la pratique de diffusion d’informations environnementales, les comportements des entreprises de l’échantillon se sont améliorés tant sur la nature des informations divulguées que sur les pratiques globales : Elles sont de plus en plus transparente sur la base des critères environnementaux définis par le GRI. A la publication du document de référence, des rentabilités anormales cumulées sont observées et significatives. Les résultats laissent apparaître que le pouvoir explicatif de la communication environnementale est au demeurant plus important que des variables financières, tel que la variation de l’effet de levier, bien qu’il soit affecté au cours du temps
By focusing on 38 stock marketed companies from the CAC 40 from 2007 to 2013, to question on the link between environmental published information and market valorization is at stake. The response is organized trough 3 main objectives by performing an explorative analysis: First, one may identify an impact from the disclosure about environmental practices on the stock market thank to the event study methodology. Publication of the annual registration documents hold attention in order to appreciate public environmental communication: Thus, the issue is not to evaluate firms’ policies but to understand how do they behave concerning their communication, by performing a content analysis based on 228 registration documents. Then, one may use an innovative data sources through the Global reporting initiative (GRI) standardized items to explore and to score the published information concerning environmental practices, leading to build an disclosure index. Last, one may test the relationship between the disclosure practices and the impact of this disclosure on the stock market. Companies tend to be more and more transparent according to the GRI, as on the items itself than on their whole practices. When they circulate their registration documents, there are significant cumulated abnormal returns. As a result, one may observe that disclosure on environmental practices explains more the abnormal returns than financial datas, as the leverage variation, even if this effect tend to be less and less important with time
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5

de, Aguiar Thereza R. S. "Corporate disclosure of greenhouse gas emissions : a UK study." Thesis, University of St Andrews, 2009. http://hdl.handle.net/10023/840.

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Анотація:
Two beliefs drove this dissertation to be centered on the analysis of the UK corporate disclosure (CD) related to global climate change (GCC). Firstly, GCC is the most significant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC, 2007). Secondly, CD could illustrate the values of organizations and possibilities for changing organizations’ responsibility regarding to GCC (Gray et al., 1996; Bebbington and Larrinaga-Gonzalez, 2008; Bebbington et al., 2009). This study utilizes content analysis as its principal method and seeks to achieve its goal by way of a two investigations. The first investigation focuses on disclosures made by direct participants’ (DP) in the UK Emissions Trading Scheme (UK ETS). It captures GCC disclosures from both stand alone (SA) and annual reports (AR) during 2000 - 2004. This part of the study explores if joining the UK ETS changed GCC disclosures. This is tested on both a longitudinal and matched pair (MP) basis. An analysis using institutional theory suggests that instruments of environmental policy may influence GCC disclosures. Results showed that DP increased GCC disclosure, especially in the AR where mainstream business rationale is accepted. MP disclosures, in contrast, focus on the SA media and on different topics than DP disclosures. AR and SA both contain CD, but in this study they showed different patterns of disclosure and therefore may constitute different disclosure media. The second investigation suggests a method to compare GCC disclosure for a sample of DP and MP, using three different media: carbon disclosure project (CDP), AR and SA. Analysis shows that GCC disclosure did not provide sufficient information to compare GCC initiatives and disclosures. Despite the fact that organizations have similar characteristics in terms of sector, size and origin country, they showed different views on GCC issues and this may partially explain differences on GCC initiatives and disclosure.
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6

Ishwerf, Adel Imhmed. "Stakeholders' requirements and perceptions of corporate environmental disclosure in Libya." Thesis, University of Salford, 2012. http://usir.salford.ac.uk/26730/.

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Анотація:
This study emphasises on examining various stakeholder groups' perceptions and requirements and represents an attempt to fill a gap in the CED literature where the views of non-managerial and non-financial stakeholders are largely absent. The study explores the perceptions and requirements of a wide group of stakeholders in the context of a developing county, Libya. This study contributes to that limited stakeholders' perceptions and requirements based CED literature. To achieve the aim of this study, face-to-face semi-structured interviews were adopted as a main instrument to collecting data. A series of semi-structured interviews were conducted with individuals and senior representatives of various stakeholder groups. The data came from 30 stakeholders from six groups of stakeholders namely: Regulators and Policy Makers; Local Governments; Managers; Employees; Shareholders and Financial Institutions. Content analysis was used to turn qualitative data, which was collected via open-ended questions, into numerical data using NVivo software. A difference of perceptions and requirements of stakeholder groups towards CED was identified from the collected data. In general, stakeholders are interested in, and positively disposed towards CED. However, interviewees generally perceive that CED is fairly significant to business, but current CED practice is viewed negatively and weak. Through the empirical study, the incentives and disincentives for CED are identified. Increasing awareness of environmental issues, market competition, religious obligation, compliance with industrial codes and training programmes appear to be the key driving motivations in the study country, while lack of legal requirements, lack of knowledge/awareness, absence of demand, issues management, fear of bad publicity, companies emphasis on economic performance, sensitive and confidential information, absence of pressure by government states, and absence of NGOs appear to be impeding CED practices. Participants believed companies should be accountable to all stakeholder groups for their environmental impacts and the only way for enforcing CED practice is using mandatory compliance. The results present evidence of a widespread demand for mandated CED in a separate stand-alone report. The results also showed that, information related to environmental activities have been given the highest priority by all the stakeholders while, the issues related to environmental financial issues and energy issues have been placed last and second last on the ranking scale. The results imply that regulators and policy makers as well companies as have to consider the policy implications of these other stakeholders' views and requirements. In addition, the findings require careful consideration by regulators and policy makers at the national and international levels. Drawing on the empirical results, the study makes some recommendations for future research aimed at improving CED practice in Libya and more broadly. This is the first time this type of research has been conducted in Libya.
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7

Aburaya, Rania Kamal. "The relationship between corporate governance and environmental disclosure : UK evidence." Thesis, Durham University, 2012. http://etheses.dur.ac.uk/3456/.

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The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. The main objective of the current study is to empirically examine the relationship between corporate governance and each of the quantity and the quality of corporate environmental disclosures in the UK, while controlling for some corporate characteristics as well as an in-depth exploration of quality identification and assessment issues. In doing so, the study distinguishes between the different categories or areas of activity to which environmental disclosure relates as well as between the different types of environmental information content. Based on stakeholders-agency theory, the study argues that the quantity and quality of corporate environmental disclosure directed to various stakeholders are enhanced when managers' opportunism is monitored by corporate governance mechanisms, thereby, reducing the information gap or asymmetry. Content analysis of a sample of UK companies' annual reports is undertaken to examine the quantity and quality of corporate environmental disclosure practices and their association with corporate governance mechanisms, over a period of four years. Hence, the annual reports of FTSE-All share companies are examined for years 2004-2007 inclusive. A checklist of environmental disclosure items and categories is developed and environmental disclosure indices are computed. The study suggests an extensive four-dimensional framework for assessing environmental disclosure quality. The metric developed attempts to capture the qualitative characteristics of information in a manner consistent with well-supported frameworks elaborated by professional accounting bodies and standard setting organizations. Although corporate environmental disclosure quantity in UK companies' annual reports is relatively low, corporate environmental disclosure quality is comparatively high. Results also revealed a significant association between environmental disclosure quantity and, to a lesser extent, environmental disclosure quality and most corporate governance mechanisms. In addition, it appears that other corporate governance mechanisms are significant at some categorical levels of environmental disclosure. The major strength of the current study is its practical implications and its usefulness in providing data for further extensive environmental disclosure quality development. The comprehensive framework developed in this study for identifying and assessing environmental disclosure quality, is an initial step in the direction of examining environmental disclosure from the stakeholder perspective, negating the traditional belief of quantity representation of quality and shifting disclosure quality perspective from volumetric measurement to semantic assessment.
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8

Ibrahim, Mohamed Hamida Ibrahim. "Corporate environmental disclosure : a case from the Libyan construction industry." Thesis, Liverpool John Moores University, 2011. http://researchonline.ljmu.ac.uk/4354/.

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In recent years, the international community has become ever more concerned with the effect of human activity on the environment which can be observed and regulated through international policy. An underlying premise suggests that the natural environment should serve the interests of the current generations without jeopardising those of future generations. As a result, the disclosure of environmental issues has become the topic of many studies, and there has been much debate over the disclosure of environmental information by companies. However, little research has been conducted in developing countries regarding the amount and kind of corporate environmental disclosure (CED) within annual reports and its development over time, as well as the effect of external and internal factors on the environmental disclosure. The main aim of this study is to explore current disclosure of environmental issues carried out by Libyan construction companies in order to explain the presence or the absence of CED practices in light of stakeholder and political economy theory. In doing so, a content analysis of the annual reports is made in order to describe CED practices undertaken by the largest Libyan construction companies. In addition, the perspectives and perceptions of a sample of financial managers and the users of the annual reports of Libyan construction companies regarding the various aspects of CED have been explored by conducting semi-structured interviews and administration of questionnaires. Although financial managers are positively inclined toward environmental performance and disclosure by the companies, the results of the study revealed that the level of environmental disclosure in Libyan construction companies was very low. Based on the views of the financial managers, this is due to a number of reasons that have prevented them adopting CED. The most prominent of these are an absence of environmental awareness, lack of demand for environmental information and a dearth of academic research. Similarly, managerial perspectives reveal that the absence of environmental disclosure is mainly due to lack of civil society organizations and the avoidance of any accountability to the public or government. In addition, a deeper viewpoint was provided by the users of annual reports, when they indicated that the social, political and economic features of the Libyan society does not encourage or facilitate environmental disclosure initiatives. However, the teachings of the Islamic religion may encourage companies to disclose the damage to the environment, according to the viewpoint of the majority of the participants. Furthermore, the results of study are consistent with managerial branch of stakeholders theory and the bourgeois political economy theory providing a robust explanation for the absence and the presence of environmental disclosure of Libyan construction companies. Thus, it can be concluded that the CED practices of the Libyan construction industry are influenced by internal factors (management attitude and cognition) and external factors including, local culture, accounting education, the economic and political system, and the legal system.
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9

Elijido-Ten, Evangeline. "Extending the application of stakeholder theory to Malaysian corporate environmental disclosures." Swinburne Research Bank, 2006. http://hdl.handle.net/1959.3/38308.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006.
A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)
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10

Al-Shaer, Habiba. "The relationship between audit committees, corporate environmental disclosure, and environmental reputation : UK evidence." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/9466/.

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The thesis examines the determinants of the volume of environmental disclosures and their quality, with particular reference to the role of audit committees and the role of such disclosures in the creation and sustenance of firms’ environmental reputation. It also examines the impact of environmental reputation on enhancing firm financial performance. Using a resource-based view (RBV) and quality signalling approach, this study examines three questions: first, to what extent are the volume and quality of environmental disclosures determined by the resource base of the firm and the quality of its audit committee?; second, does the combination of quality disclosures and audit committee add to the reputation of the firm?; and finally, what is the relationship between corporate environmental reputation and firm financial performance? Using a sample of UK FTSE 350 companies from 2007-2011, I found evidence that larger firms with higher quality audit committees make higher quality disclosures. These firms enhance their reputations by virtue of their size, the quality of their audit committees, the quality of their disclosures, and their board size. Larger firms with block shareholders tend to have greater volume of disclosures, whilst audit committees and larger boards tend to have no role in promoting such disclosures. Higher disclosure volume alone does not lead to increased reputation. These results therefore show support for the RBV quality signalling approach. Larger firms possess a greater resource base and, therefore, have the ability to invest in non-replicable corporate social responsibility (CSR) strategies. Audit committees, which possess Smith Report compliant features, promote reputation directly and through their determination of better quality disclosures that are difficult to replicate by competitors, thereby signalling the firm specific competitive advantage investments to the market. When revisiting the relationship between environmental reputation and financial performance, results indicate a positive impact of corporate environmental reputation on financial performance measured by both accounting and market-based measures, and were consistent with the RBV of the firm. Findings in this study have implications for managers in terms of disclosure practices where the quality of disclosure is an important aspect and of a higher value due to the difficulty of replication by companies not genuinely committed to environmental good practice. Moreover, the study aims to provide managers with a better view of how governance and specifically audit committee can impact the setting of environmental goals and enhance accountability. Finally, corporations looking to regain trust with investors and other stakeholders need to take steps towards an environmental agenda.
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Книги з теми "Corporate Environmental Disclosure Index"

1

Duncan, Austin, and World Resources Institute, eds. Coming clean: Corporate disclosure of financially significant environmental risks. Washington, D.C: World Resources Institute, 2000.

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2

Carter, A. J. Environmental accounting: Corporate disclosure and the role of the accountant. Manchester: UMIST, 1993.

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3

Bruce, Leonard E., and Besant Christopher W, eds. Current issues in cross-border insolvency and reorganisations. London: Graham & Trotman, 1994.

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4

Chiyŏk munhwa yesul chinhŭng ŭl wihan pŏpche chŏngbi pangan. Sŏul Tʻŭkpyŏlsi: Hanʼguk Pŏpche Yŏnʼguwŏn, 2005.

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5

S, Baram Michael, and Partan Daniel G, eds. Corporate disclosure of environmental risks: U.S. and European law. Stoneham, MA: Butterworth Legal Publishers, 1990.

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6

Baram, Micahel S. Corporate Disclosure of Environmental Risks: U.S. and European Law. Lexis Law Pub, 1990.

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7

Social and Environmental Disclosure by Chinese Firms. Taylor & Francis Ltd, 2014.

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8

Abeysekera, Indra, and Yingjun Lu. Social and Environmental Disclosure by Chinese Firms. Taylor & Francis Group, 2017.

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9

Investor Responsibility Research Center. Environmental Information Service., ed. Corporate environmental performance index and trend analysis: Non-S&P 500 companies. Washington, DC: The Center, 1998.

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10

Environment, Business in the, ed. The Index of corporate environmental engagement: A survey of the FTSE 100 companies. London: Business in the Environment, 1996.

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Частини книг з теми "Corporate Environmental Disclosure Index"

1

Du, Jiaxu, Mahmoud Marzouk, and Fatima Yusuf. "Corporate social and environmental responsibility disclosure." In Corporate Narrative Reporting, 234–59. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-17.

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2

Schmiedeknecht, Maud H. "Environmental Sustainability Index." In Encyclopedia of Corporate Social Responsibility, 1017–24. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_116.

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3

Abdelqader, Muath, Tamer K. Darwish, and Khalil Nimer. "Measurement, IFRS Disclosure Index, and Data." In Corporate Governance and IFRS in the Middle East, 172–93. New York: Routledge, 2022. http://dx.doi.org/10.4324/9781003211556-7.

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4

Tanaka, Yuki. "The Effect of Continuous Disclosure of Environmental Report." In International Perspectives on Accounting and Corporate Behavior, 247–59. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_11.

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5

Roy, Abhijit. "Measuring the Relationship Among Corporate Environmental Expenditure, Performance and Disclosure." In India Studies in Business and Economics, 253–79. Singapore: Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-7668-0_13.

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6

Stanek-Kowalczyk, Aleksandra. "Material ESG data disclosure by WIG-ESG index companies as the factor influencing the value of reporting." In Corporate Social Responsibility and Sustainability, 189–98. New York: Routledge, 2022. http://dx.doi.org/10.4324/9781003270768-19.

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7

Sulistyawati, Ardiani Ika, Febriyani Intan Permata, and Dyah Nirmala Arum Janie. "Corporate environmental disclosure as a form of social responsibility in the annual report." In Facing Global Digital Revolution, 127–31. Boca Raton : CRC Press, Taylor & Francis Group, [2020] | “Proceedings of the 1st International Conference on Economics, Management, and Accounting (BES 2019), July 10, 2019, Semarang, Indonesia”--Title page.: Routledge, 2020. http://dx.doi.org/10.1201/9780429322808-30.

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8

Indriastuti, Maya, and Anis Chariri. "Integrating Corporate Social Responsibility Disclosure and Environmental Performance for Firm Value: An Indonesia Study." In Complex, Intelligent and Software Intensive Systems, 435–45. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79725-6_43.

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9

Mehedi, Sohel, Ashraf Uzzaman, Shakil Hossain, and Isabel B. Franco. "The Role of Managerial Efficiency, Human Capital, and Research and Development in Corporate Environmental Disclosure in the Manufacturing Industry: Insights from Bangladesh." In Corporate Approaches to Sustainable Development, 257–72. Singapore: Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-6421-2_16.

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10

Medel-González, Frank, Lourdes García-Ávila, Adael Acosta-Beltrán, and Cecilia Hernández. "Measuring and Evaluating Business Sustainability: Development and Application of Corporate Index of Sustainability Performance." In Sustainability Appraisal: Quantitative Methods and Mathematical Techniques for Environmental Performance Evaluation, 33–61. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-32081-1_3.

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Тези доповідей конференцій з теми "Corporate Environmental Disclosure Index"

1

Tocev, Todor, Ivan Dionisijev, and Zoran Minovski. "THE PRACTICE AND DRIVERS OF CSR DISCLOSURE AMONG THE BLUE-CHIP COMPANIES IN NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2021. http://dx.doi.org/10.47063/ebtsf.2021.0002.

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Non-financial reporting is becoming an increasingly common topic of discussion and is a matter of time before it is regularly implemented around the world. Stakeholders want to see how companies contribute to the common good and what social activities they undertake, so although in the Macedonian practice Corporate Social Responsibility (CSR) disclosure is not mandatory, there is a growing intention to publicly disclose information about social activities. CSR is extremely important for businesses and other stakeholders, and it requires businesses to develop a corporate strategy that balances environmental, social, and ethical concerns. Through this type of activities, companies manage to increase their influence in society, to leave a good impression but also to contribute to the improvement of society and place of living, which is a win-win situation for everyone. The paper aims to examine the level of CSR reporting in domestic practice, through research conducted on the blue-chip companies listed on the Macedonian Stock Exchange. We analyzed the financial and annual reports and official websites of the joint stock companies that were part of the MBI10 index in the period from 2016 to 2020. First, a theoretical review of the CSR is presented, followed by a literature review on the CSR’s indicators and the state of the CSR in the Macedonian practice. Our findings from the conducted content analysis and linear regression show that larger and more profitable companies show a greater propensity for social responsibility and display more information about their undertaken social related activities.
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2

Chen, Xuan. "Analysis on Corporate Environmental Disclosure Behaviors." In International Conference on Humanities and Social Science 2016. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/hss-26.2016.111.

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3

Rahmawati, Evi, and Dela Junita Siti Hutami. "The Influence of Structure Ownership, Board Diversity, and Corporate Governance Perception Index (CGPI) Toward Environmental Disclosures and Environmental Performance as Moderating Variable (Empirical Study on Companies Registered in CGPI and PROPER of Year 2010-2016)." In Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icaf-19.2019.8.

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4

"Impact of Corporate Governance on Corporate Environmental Disclosure: Indonesian Evidence." In International Conference on Trends in Economics, Humanities and Management. International Centre of Economics, Humanities and Management, 2015. http://dx.doi.org/10.15242/icehm.ed815026.

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5

Chen, Xuan, and Knut Bjorn Lindkvist. "Corporate Environmental Reporting and Disclosure: Comparative Evidence from Norway and China." In International conference on Future Energy, Environment and Materials. Southampton, UK: WIT Press, 2014. http://dx.doi.org/10.2495/feem130571.

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6

Yongchen, Li, Tian Yueyi, and Liu Zhiyuan. "Regional Economic, Corporate Characteristics, Social Responsibility Report and Environmental Accounting Information Disclosure." In 2015 3d International Conference on Advanced Information and Communication Technology for Education (ICAICTE-2015). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icaicte-15.2015.83.

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7

Xinhua, Zhao. "Research on information disclosure of corporate social responsibility based on environmental friendliness." In 2018 Chinese Control And Decision Conference (CCDC). IEEE, 2018. http://dx.doi.org/10.1109/ccdc.2018.8408100.

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8

Murdiawati, Dewi. "Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.35.

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9

Mari, Libero Mario, Simone Terzani, and Teresa Turzo. "Environmental, social, and governance disclosure: The role of religiosity at a cross-country level." In New challenges in corporate governance: Theory and practice. Virtus Interpress, 2019. http://dx.doi.org/10.22495/ncpr_8.

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10

Effendi, Syahrul. "The Effect of Disclosure of Corporate Social Responsibility and Good Corporate Governance to ROA in Sri Kehati Index." In Proceedings of the 5th Annual International Conference on Management Research (AICMaR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicmar-18.2019.18.

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