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Accounting Analysis Journal, 2020 The purpose of this study is to evaluate the effect of profitability, leverage, and company size on environmental disclosure with the proportion of independent directors as moderator. A maximum of 61 agricultural and mining sector companies listed on the
Jalu Wicaksono Ardi
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AFRE (Accounting and Financial Review), 2023 This research aims to investigate the effect of environmental performance, institutional ownership, and profitability on environmental disclosure, with profitability as a moderating variable. Based on the sample selection criteria, this study analyzed 18
Cahyaningsih Cahyaningsih +1 more
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The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
Scientific Annals of Economics and Business, 2018 This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores +3 more
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Financial Performance With Emphasis on the Role of Environmental Information Disclosure [PDF]
Journal of Advances in Environmental Health Research, 2023 Companies disclose environmental information to achieve social goals. The companies’ financial performance is an important factor regarding the information disclosure.
Maryam Abgineh +2 more
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Environmental Disclosure as a Tool for Public Sector Legitimacy: A Twitter Intelligence Approach [PDF]
, 2020 The purpose of this study is to measure the extent of Twitter environmental reporting by Andalusian municipalities (Spain) and identify the determinant factors of such a disclosure.
Perea El Khalifi, David +7 more
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Entrepreneurship and Sustainability Issues, 2023 Based on the legitimacy and stakeholders’ theories, this research aims to analyze the environmental information disclosure of Portuguese companies. Specifically, this study aims to explore the environmental information disclosure level, whether the ...
Albertina Paula Monteiro +3 more
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Transparency Under Scrutiny: Information Disclosure in Global Environmental Governance [PDF]
, 2008 Although transparency is a key concept of our times, it remains a relatively understudied phenomenon in global environmental politics. The link between transparency and accountable, legitimate and effective governance is assumed, yet the nature and ...
Aarti Gupta, Gupta, A.
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Jurnal Ilmiah Wahana Akuntansi, 2016 This study aims to examine the influence of Environmental Performance and Board Composition on Environmental Disclosure. This study used two independent variables and the dependent variable, Environmental Performance and Board Composition as independent ...
Muhammad Ahada +2 more
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Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms
Revista de Contabilidad: Spanish Accounting Review, 2019 The actual drivers of companies’ environmental disclosure have been widely studied and yet with no conclusive results. Most literature looks for the link between environmental performance and environmental disclosure, as reflection of the company ...
Miguel Marco Fondevila +2 more
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Disclosure measurement in the empirical accounting literature: A review article [PDF]
, 2010 This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure.
Hassan, O, Marston, C
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