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A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets

2013 Journal of Reviews on Global Economics  
The purpose of this study is to investigate environmental disclosure determinants in Arab Middle Eastern and North African (MENA) companies.  ...  Using a sample of 153 web sites of listed companies, findings show a negative and significant relationship between environmental disclosure and 'family ownership'.  ...  voluntary environmental disclosures through the internet can be explained by the same determinants as in conventional reporting.  ... 
doi:10.6000/1929-7092.2013.02.5 fatcat:npkb64mjfzbhbmr2qafzx4pjle

Determinants of Social and Environmental Accounting Information Disclosure: An Analysis of Top 50 Firms in New Zealand

Akash Chand, Nikeel Kumar, Ronald Ravinesh Kumar, Selvin Prasad, Arvind Patel, Peter Josef Stauvermann
2022 Engineering Economics  
In this study, we examine the determinants of voluntary disclosures of Social and Environmental Accounting (SEA) among the top 50 firms in New Zealand over the period of 2011 to 2017.  ...  the analyses to include corporate governance variables.  ...  Acknowledgement The authors sincerely thank the Editor and the anonymous reviewers for their comments.  ... 
doi:10.5755/ fatcat:4lfb57svsrbotk3n5ubforl2by

Environmental Disclosure

Thomas P. Lyon, Jay P. Shimshack
2012 Business & Society  
Corporate-level environmental information disclosure is increasingly common.  ...  We first describe the nature of the Newsweek rankings and the publicity the rankings received. We then discuss the novelty of the information and the implications for our research strategy.  ...  Of course, overall corporate environmental performance is extremely complex, and even well-informed investors may have updated their own beliefs after seeing this prominent new aggregation.  ... 
doi:10.1177/0007650312439701 fatcat:kslsccgkqbdwbc6pvoten7gl3i

Corporate Governance Attributes, Corporate Risk Disclosure and Sustainability Disclosure: Egyptian Case

احمد محمود أحمد الابراشى, احمد محمود الابراشی
2020 المجلة العلمیة للدراسات المحاسبیة  
This study aims to analyze the impact of corporate governance on the both voluntary risk and sustainability disclosure.  ...  I use the corporate governance attributes that are represented on board size, board independence, CEO duality, directors" ownership, blockholders" ownership, ownership concentration, and the audit committee  ...  Murphy and McGrath, 2013; Lozano & Huisingh, 2011) added new dimensions for the sustainability reporting like time and corporate environmental and social governance.  ... 
doi:10.21608/sjar.2020.119383 fatcat:4qrgw45r3jdhxotm2oqbheac7m


Achintya Nath Sexena, Dr. Indrajit Dube, Dr. C. S. Mishra
2017 US-China Law Review  
Studies of corporate risk disclosures from the perspective of information asymmetry, utility as well as the perspective of economic theories of corporate governance have been steadily increasing over the  ...  The very concept of risk and significance of corporate risk disclosures have been discussed in various studies and reports of professional bodies.  ...  Regression was performed with corporate governance characteristics and market liquidity to investigate the impact of corporate governance characteristics on voluntary and mandatory corporate risk disclosure  ... 
doi:10.17265/1548-6605/2017.09.004 fatcat:3vty3gvosnaztaiuxknu4lwo4m

Determinants of Non-Reporting of Social and Environmental Information by Malaysian Companies

2012 Jurnal Pengurusan  
Given the importance of corporate social responsibility (cSr) to the sustainability of resources for future generations, this study attempts to identify the determinants of non-reporting of social and  ...  environmental information from the perspectives of proprietary costs and information costs saving.  ...  ACKNOWLEDGEMENT We would like to express our gratitude for the insightful comments from the facilitator and participants of Journal Publication Workshop conducted by Institute for Management and Business  ... 
doi:10.17576/pengurusan-2012-36-09 fatcat:adz64oy6jzdxfcphquyxeltufm

The Reputational Consequences of Disclosure

Monica Espinosa Blasco, Marco Trombetta
2004 Social Science Research Network  
Using data on corporate reputation and on quality of annual report disclosures for a sample of Spanish companies, we test the hypothesis that annual report disclosure quality is a crucial determinant of  ...  In our study we focus on the determinants of reputation and, in particular, on the relation between the quality of annual report disclosures of companies and their reputation.  ...  The cost of the audit is evaluated on a 2-point scale. (From 0 to 6 points).  ... 
doi:10.2139/ssrn.511682 fatcat:2m4rgmm64rbyfdmbbazqqu4rxa

Determinants of forward-looking disclosures in integrated reporting

Merve Kılıç, Cemil Kuzey
2018 Managerial Auditing Journal  
Abstract Purpose -This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures.  ...  The authors used content analysis to investigate the quantitative and qualitative forward-looking disclosures among early adopters of integrated reporting.  ...  Several other researchers investigated the relationship between corporate governance mechanisms and the forward-looking disclosures' level.  ... 
doi:10.1108/maj-12-2016-1498 fatcat:hmo3ws33nvdwfmuudei75qol2m

Corporate Environmental Accounting Information Disclosure in the Nigeria Manufacturing Firms

Grace N Ofoegbu, Aminoritse Megbuluba
2016 Zenodo  
The study examined the influence of firm characteristics on the quality of Corporate Environmental Accounting Information Disclosure (CEAID) in the Nigeria manufacturing companies.  ...  The study applied the use of Weight Average Environmental Disclosure Index to measure the quality of CEAID based on financial disclosure.  ...  Prior Research on CEAID Carried out in Nigeria Uwuigbe and Olayinka (2011) in their study "Corporate Social and Environmental Disclosure in Nigeria".They investigate the level of corporate social, environmental  ... 
doi:10.5281/zenodo.3468684 fatcat:2yd7jliagzbv5jtsehxikyv54y

ESG Disclosures and Stock Price Crash Risk

Rio Murata, Shigeyuki Hamori
2021 Journal of Risk and Financial Management  
In this study, we investigate the relationship between environmental, social, and governance (ESG) disclosures and stock price crash risk.  ...  Our findings suggest that ESG disclosures lower future stock price crash risk; however, the effect and predictive power of ESG disclosures differ among regions.  ...  Acknowledgments: We are grateful to two anonymous reviewers for their helpful comments and suggestions.  ... 
doi:10.3390/jrfm14020070 fatcat:kluieoswljgb7dmtv5sqpruwdq

Carbon Disclosures: Comparability, the Carbon Disclosure Project and the Greenhouse Gas Protocol

Jane Andrew, Corinne L. Cortese
2011 Australasian Accounting, Business and Finance Journal  
Corporate carbon disclosures have become increasingly commonplace and are often presented as a useful voluntary mechanism for internal and external decision making.  ...  The production of the data is said to assistcorporations position themselves strategically in terms of the carbon risks and opportunities they may face.  ...  Convention on Climate Change 1997).  ... 
doaj:4c8540b8e2d14d6384737ab8be0a2f7f fatcat:sphrm6ahlva3zfwqqebpd2t4t4

Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh

Anup Kumar Saha
2018 Social Responsibility Journal  
Thus, this study investigates the relationship between the CSR disclosure on corporate annual reports and determinants of CSR reporting the banking industry.  ...  This study investigates the overall present condition of CSR reporting practices in Bangladesh by the listed companies under DSE and finds for the determinants of CSR disclosures made and CSR expenditure  ... 
doi:10.1108/srj-07-2017-0137 fatcat:jhlozx3jp5dvtghzwmiu25kfnq

Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context

Antonio Corvino, Federica Doni, Silvio Bianchi Martini
2020 Sustainability  
This research aims to investigate how the adoption of King III can affect the corporate governance model of a sample of South African listed companies on the Johannesburg Stock Exchange (JSE).  ...  Following the mandatory preparation of IR, our findings show a positive relationship between business ethics policy and firm environmental disclosure.  ...  of IR may determine the improvement of environmental disclosure as a consequence of sustainability-oriented corporate governance structure.  ... 
doi:10.3390/su12124820 fatcat:xsbn2ffkujh47dg7s6zjhef3qa

Determinant of Corporate Social Responsibility Disclosure in Nigeria

SOYINKA Kazeem Akanfe, SUNDAY Oluwafemi Michael, ADEDEJI Deborah Bose
2017 International Journal of Academic Research in Business and Social Sciences  
This study focused on determinants of corporate social responsibility disclosure in Nigeria. Data was collected from the annual report and account of quoted banks in Nigeria stock exchange market.  ...  The result showed that firm size and return on asset was positively related to corporate social responsibility disclosure while leverage was found to exhibit a negative relationship with corporate social  ...  First, the nature and extent of disclosure; second, the determinants of CSR disclosure.  ... 
doi:10.6007/ijarbss/v7-i7/3122 fatcat:fea6k4p37bbn3juackub2afd7m

Trends and determinants of corporate non-financial disclosure in Greece

Antonis Skouloudis, Nikoleta Jones, Chrisovaladis Malesios, Konstantinos Evangelinos
2014 Journal of Cleaner Production  
This research has been co-financed by the European Union (European Social Fund e ESF) and Greek national funds through the Operational Program "Education and Lifelong Learning" of the National Strategic  ...  Acknowledgements Thanks are due to the three anonymous referees for their useful comments and constructive recommendations.  ...  Hypotheses development Along with the empirical evidence of corporate environmental and social disclosure from various countries around the globe, another group of studies investigates whether corporate  ... 
doi:10.1016/j.jclepro.2013.12.048 fatcat:yns4f4gjcbdajiqho563gh443e
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