Results 51 to 60 of about 145,436 (164)

Hubungan Antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia

Jurnal Akuntansi dan Auditing Indonesia, 2009
This study investigated environmental performance, environmental dis¬closure and eco¬nomic performance by 88 Indonesian companies in 2004. We evalu¬ated interrelations among envi¬ron¬mental performance, environmental disclosure and economic performance ...
Lindrianasari Lindrianasari
doaj  

Impact of environmental award and financial performance on environmental disclosure quality: a case study of listed companies in Pakistan

Discover Sustainability
As global environmental concerns have grown, so too have calls for more corporate environmental transparency and responsibility. Businesses are participating in programs such as earning environmental awards and improving their financial performance to ...
Muhammad Badar Ul Munir, Muhammad Ishfaq
doaj   +1 more source

"Explaining Environmental Information Disclosure in China"

, 2017
In recent years, China has adopted a range of measures for information disclosure or “open government information.” This comes as a surprise in an authoritarian system known more for secrecy and information control. Why do authoritarian leaders embrace such mechanisms, and how do state and society actors respond? This Article examines in particular the
openaire   +2 more sources

Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI)

Jurnal Akuntansi, 2018
  This study was aimed at demonstrating empirically the Influence of Environmental Performance on Environmental Disclosure and Economic Performance.
Dedi Putra, Indah Lutfia Utami
doaj   +1 more source

Environmental and Social Disclosures and Firm Risk

Journal of Business Ethics, 2016
We examine the link between a firm’s environmental (E) and social (S) disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures and its systematic risk, we find a negative and significant association between these disclosures and a firm’s total and ...
Benlemlih, Mohammed, Shaukat, Amama, Qiu, Yan, Trojanowski, Grzegorz   +3 more
openaire   +1 more source

EPA scrutiny and voluntary environmental disclosures

Review of Accounting Studies
Abstract Market participants have called on the SEC to address the lack of disclosures about firms’ environmental impacts, investments, and exposures. However, the frictions that obstruct the flow of environmental information are not well understood.
openaire   +1 more source

Corporate environmental disclosure and market value. Do board independence matter?

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Purpose: This paper aims to examine the relationship between three measures of corporate environmental disclosure and market value using Nigerian non-financial listed companies.
Aliyu Sani Shawai, Char Lee Lok, Dayana Jalaludin   +2 more
doaj   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010)

Jurnal Ekonomi Akuntansi dan Manajemen, 2015
This research was aimed to obtain empirical evidence about factors influencing environmental responsibility disclosure in the company`s annual report. The factors used in this research were profitability, company size, government regulation, corporate ...
Rochman Effendi, Yosefa Sayekti, Rahma Rina Wijayanti   +2 more
doaj  

Impact of environmental information disclosure on environmental regulation intensity: evidence from 113 cities in China

Scientific Reports
Presently, the driving factors for environmental regulatory intensity, especially environmental information disclosure, remain unclear. Exploring the causal relationship between the two has an important guiding value for governments to achieve ...
Yuzhuo Wang
doaj   +1 more source

How does environmental, social, governance disclosure and political connection performance affect firm value? An empirical study in Singapore

Cogent Business & Management
This research aims to examine environmental performance disclosure, social performance disclosure, governance performance disclosure, and political linkages in increasing firm value in Singapore.
Pancawati Hardiningsih, Ceacilia Srimindarti, Gregorius Anggana Lisiantara, Andi Kartika   +3 more
doaj   +1 more source