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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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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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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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Environmental Disclosure - From the Accounting to the Report Perspective [PDF]
Proceedings of the 16th International Conference on Enterprise Information Systems, 2014 This paper focus on the environmental disclosure (ED) promoted by firms, due to the strong demand for information and identification of the relevant data that pursuit the new legal requirements. The methodology is separate, by one side, on the theoretical framework based on the disclosure of environmental information (EI) and the true and fair view ...
Carreira, Francisco José Alegria +3 more
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Environmental disclosure and its determinants
IOP Conference Series: Earth and Environmental Science, 2022 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.
I F S Wahyuningrum +5 more
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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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GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR
Akuntansi Dewantara, 2021 The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable.
Rifda Nabila
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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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