The relationship between environmental performance and the extent of environmental disclosure (Paper)

FAISAL, Faisal The relationship between environmental performance and the extent of environmental disclosure (Paper). The 2018 Fifth International Conference on Governance and Accountability .

[img]
Preview
PDF (The relationship between environmental performance and the extent of environmental disclosure (Paper)) - Published Version
2021Kb
[img]
Preview
PDF (Proceedings ICGA)
2217Kb

Abstract

This study examines the relationship between environmental performance and the extent of environmental disclosure. Sample of this study consists of thirty-five high profile companies. The environmental performance is measured based on the results of the PROPER assessment and the extent of environmental disclosure index by using GRI checklist items. This research applies content analysis, descriptive and inferential statistical analysis. The result shows that on average, the extent of environmental disclosure is low (22.5%). Mining companies provide highest environmental disclosure (58.2%) followed by chemicals (21.4%), utilities (19.0%), pulp and papers (16.5%), industrial (11.0%), and oil and gas (4.2%). The analysis also presents that environmental performance doesn’t have effect on level of environmental disclosure. This result suggests that high environmental performance may not encourage companies to communicate more environmental issues. This finding indicates that motivation for company to disclose environmental information is not always based on the legitmacy perspectives but might be as accountability form.

Item Type:Article
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74777
Deposited By:Dwinita Fibriani
Deposited On:25 Jul 2019 23:23
Last Modified:30 Jul 2019 13:50

Repository Staff Only: item control page