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Economies, 2022 This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context.
Luk Luk Fuadah +3 more
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Intra-industry peer effect in corporate environmental information disclosure: Evidence from China.
PLoS ONE, 2022 Corporate environmental information disclosure is an important way for stakeholders to understand the performance of corporate environmental responsibilities.
Kewei Hu, Yugui Hao, Dan Yu
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Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange
Accounting Analysis Journal, 2020 This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the
Istiqomah Istiqomah +1 more
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Factors influencing environment disclosure quality and the moderating role of corporate governance
Cogent Business & Management, 2021 This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of ...
Badingatus Solikhah, Ukhti Maulina
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Firms’ Attributes and Environmental Disclosure: Evidence from Listed Firms in Bangladesh
Asian Journal of Accounting Perspectives, 2020 Research aim: This paper aims at finding out the quality of environmental reporting and its association with company characteristics considering listed companies from various sectors through the lens of legitimacy theory and stakeholder theory in ...
Md. Ali Arshad Chowdhury +2 more
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Accounting Analysis Journal, 2017 Penelitian ini dilakukan untuk memperoleh bukti mengenai pengaruh ukuran perusahaan, tipe industri, dan umur perusahaan terhadap environmental disclosure dengan good corporate governance sebagai variabel moderating.
Ahmad Faris Arifianata, Agus Wahyudin
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Environmental disclosure practices in mining sector companies in Indonesia [PDF]
E3S Web of ConferencesThis study aims to analyze the environmental disclosure practices of mining sector companies in Indonesia. The report also explores the determinants that influence environmental disclosure: profitability, company size, company age, and environmental ...
Fajarini Sri Wahyuningrum Indah +5 more
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E3S Web of Conferences, 2018 The study expects to find positive relations between company financial performance, company characteristics, auditing firm, and the extent of company environmental disclosure. The sample data used in this study is 200 largest Australian listed companies (
Indah Fajarini Sri Wahyuningrum +1 more
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The Determinants of Environmental Disclosure in Companies in Indonesia
Jurnal Dinamika Akuntansi, 2020 The purpose of this study is to identify the factors that influence environmental disclosure. The study population is 156 companies consisted of companies in the agricultural sector, the consumer goods industry sector, and the basic & chemical industry ...
Dina Maulia, Heri Yanto
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Accounting disclosure and its relationship to environmental and social performance in support of sustainable development of sports clubs [PDF]
International Journal of Sports Science and Arts, 2019 Identifying the accounting disclosure and its relationship to environmental and social performance in support of sustainable development of sports institutions through current situation recognition performance for accounting disclosure on environmental ...
.Hassan Ahmed Atteia Alshafeay , Rehab Aly Amin Othman
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