Strategically-framed environmental disclosure index: a measurement approach of Malaysian public listed companies' corporate environmental reporting practices

2019 ◽  
Vol 22 (4/5) ◽  
pp. 236
Author(s):  
Amanuddin Shamsuddin ◽  
Say Keat Ooi ◽  
Bakhtiar Alrazi ◽  
Amar Hisham Jaaffar
Keyword(s):  
Listed Companies ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Reporting Practices ◽  
Corporate Environmental Reporting ◽  
Measurement Approach

scholarly journals Corporate Environmental Reporting on the Web – An Exploratory Study of Chinese Listed Companies

2007 ◽  
Vol 1 (1) ◽  
pp. 91 ◽  
Author(s):  
Tianxi Zhang ◽  
Simon S. Gao ◽  
Jane J. Zhang
Keyword(s):  
Financial Reporting ◽  
Listed Companies ◽  
Environmental Reporting ◽  
Corporate Behavior ◽  
Reporting Practices ◽  
Developed Economies ◽  
Chinese Listed Companies ◽  
Standards And Guidelines ◽  
Corporate Environmental Reporting ◽  
Corporate Social

While the literature has given a considerable attention to internet financial reporting, limited studies mainly from developed economies have emerged to explain and predict corporate behavior relating to corporaten environmental reporting on Websites. This preliminary study attempts<br />to fill a gap by investigating Internet environmental reporting (IER)<br />in China and examining the current IER practice of Chinese top listed companies. This study finds that IER is increasingly used in China to disclose corporate social and environmental activity and policy. Companies are increasingly using the phrases of „sustainability‟ and „corporate social responsibility‟ in their IER. Website-specific reporting concerning social and environmental issues, performance and activities has growingly been adopted by Chinese top listed companies as the main approach to IER. Both the quantity of disclosure and the areas of coverage have steadily<br />increased. While IER in China is developing, there remains a considerable discrepancy in terms of reporting practices and the levels of social and environmental information disclosed. There are no generally accepted standards and guidelines for IER in China, and the data/information disclosed are largely incomparable. External auditing of IER remains a problem.<br /><br />

Corporate environmental reporting

2000 ◽  
Vol 13 (1) ◽  
pp. 10-26 ◽  
Author(s):  
Trevor D. Wilmshurst ◽  
Geoffrey R. Frost
Keyword(s):  
Mail Survey ◽  
Environmental Information ◽  
Influential Factors ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Reporting Practices ◽  
Perceived Importance ◽  
Specific Factors ◽  
Corporate Environmental Reporting

This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.

scholarly journals Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan?

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 471-486
Author(s):  
Friendty Friendty ◽  
Anita Anita
Keyword(s):  
Sampling Method ◽  
Auditor Independence ◽  
Environmental Accounting ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Reporting Practices ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Company Reputation

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.

scholarly journals Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants

2021 ◽  
Author(s):  
Federica Balluchi ◽  
Arianna Lazzini ◽  
Riccardo Torelli
Keyword(s):  
Financial Reporting ◽  
Communication Theory ◽  
Time Frame ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Detailed Model ◽  
Research Fields ◽  
Italian Law ◽  
Business Entities ◽  
Corporate Environmental Reporting

Through the lens of legitimacy theory and starting from Habermas’s communication theory the paper aims to extend and contribute to the research fields related to the quality of social and environmental disclosure and corporate legitimacy by focusing on firms’ environmental reporting credibility. The study proposes an operationalization of the corporate environmental reporting credibility concept identifying possible determinants, related measurements and indicators. Through a content analysis we have measured the credibility of non-financial reports of 152 business entities that, in accordance with the Italian law, published for the first time in 2018, at a mandatory level, social and environmental reports. The results show a good level of credibility in Italian reporting context and in particular a high level of understandability, but a low level of exhaustivity. Findings highlight also the important role of experience in voluntary non-financial reporting, the use of stand-alone document and the belonging to an ESI in influencing the credibility of the communication. The results offer implications and scientific contributions related to the proposal of a detailed model for the measurement of social and environmental reporting applicable to any type of document, in any geographical contest, and any time frame.

scholarly journals Corporate environmental reporting practices in Finland: A review and agenda for future research

2018 ◽  
Vol 15 (3-1) ◽  
pp. 260-267
Author(s):  
Probal Dutta
Keyword(s):  
Environmental Accounting ◽  
Future Research ◽  
Environmental Reporting ◽  
Research Gaps ◽  
Policy Makers ◽  
Reporting Practices ◽  
Disclosure Requirements ◽  
Corporate Environmental Reporting ◽  
The Impact ◽  
Finnish Firms

The research in the area of corporate environmental accounting and reporting in the context of Finland is scarce. This paper outlines the studies conducted to date on Finnish firms’ environmental reporting practices with a view to discovering research gaps in the literature concerning environmental accounting and reporting in the Finnish context. The paper adds to the existing literature by identifying research gaps such as the antiquity of datasets used in the previous studies, the risk of failure to generalize the findings of the prior investigations and most importantly the research negligence towards the impact of Finnish firms’ activities and operations on climate change and changes in biodiversity. Hence, the paper has implications for researchers, who could address the identified void in future research and thereby advance further the literature concerned with environmental accounting and reporting. Policy makers could also benefit from this paper as its findings could help them formulate necessary disclosure requirements for the improvement of corporate environmental reporting practices in Finland. This paper focused only on the studies on Finnish firms and thereby limited the scope for any comparison between Finland and other Nordic countries as far as research on environmental reporting practices is concerned; this is the principal limitation of this study.

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