THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND THE EXTENT OF ENVIRONMENTAL DISCLOSURE

2019 ◽  
Vol 7 (4) ◽  
pp. 493-501
Author(s):  
Cornelio Purwantini ◽  
Faisal Faisal ◽  
Indira Januarti ◽  
Ignatius Aris Dwiatmoko
Keyword(s):  
Content Analysis ◽  
Environmental Performance ◽  
Oil And Gas ◽  
Environmental Issues ◽  
Statistical Analyses ◽  
Environmental Disclosure ◽  
High Profile ◽  
Mining Companies ◽  
The Relationship ◽  
A Company

Purpose of this study: This study examines the relationship between environmental performance and the extent of environmental disclosure. Methodology: The sample of this study consists of 35 high profile companies. The environmental performance is measured based on the results of the assessment of PROPER and the extent of environmental disclosure index by using GRI checklist items. This research applies content analysis, descriptive, and inferential statistical analyses. Main Findings: The result shows that the extent of environmental disclosure, on an average is low (22.5%). Mining companies provide the 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 does not affect the level of environmental disclosure. Implications: This result suggests that high environmental performance may not encourage companies to communicate more environmental issues. This finding indicates that motivation for a company to disclose environmental information is not always based on the legitimacy perspectives, but might be an accountability form.

scholarly journals Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan

2020 ◽  
Vol 30 (3) ◽  
pp. 598
Author(s):  
Anak Agung Istri Pawitradewi ◽  
Made Gede Wirakusuma
Keyword(s):  
Data Analysis ◽  
Environmental Performance ◽  
Sampling Method ◽  
Positive Influence ◽  
Environmental Information ◽  
Research Data ◽  
Environmental Disclosure ◽  
Analysis Techniques ◽  
High Profile ◽  
The Relationship

This study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a purposive sampling method with the criteria of high profile companies listed on the IDX and registered as participants in the 2016-2018 PROPER. Research data processing was performed using multiple linear regression data analysis techniques. The results obtained after testing are environmental performance and the proportion of independent commissioners has a positive influence on the disclosure of environmental information. While the results of the study found from the relationship between the age of the company on the disclosure of environmental information is found no influence between the two variables. Keywords: Environmental Performance; Company Age; Proportioni of Independent Commissioners; Environmental Disclosure.

Exploring the impact of green human resource management on environmental performance: the roles of perceived organizational support and innovative environmental behavior

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sabeen Hussain Bhatti ◽  
Farida Saleem ◽  
Ghulam Murtaza ◽  
Tazeem Ul Haq
Keyword(s):  
Human Resource Management ◽  
Human Resource ◽  
Organizational Support ◽  
Environmental Performance ◽  
Oil And Gas ◽  
Mediation Model ◽  
Content Type ◽  
Serial Mediation ◽  
Green Human Resource Management ◽  
The Relationship

PurposeThis paper aims to explore the relationship between green human resource management (GHRM) practices and the environmental performance (EP) of firms belonging to industries that may lean toward environmental pollution (e.g. oil and gas). The authors propose a holistic (serial mediation) model based on the ability-motivation-opportunity (AMO) theory and the social exchange theory (SET) and integrate organizational, i.e. perceived organizational support (POS), and individual, i.e. innovative environmental behavior (IEB), factors as explanatory mechanisms. The authors then test the model in a developing country context.Design/methodology/approachData were collected from white collar workers in the oil and gas industry in Pakistan. A structural equation modeling (SEM) technique and the PROCESS model 6 were used to analyze the hypothesized serial mediation model.FindingsThe authors found support for the fully meditating serial mediation model. Although the direct effects of GHRM and EP were insignificant, the total effects and indirect effects through POS and IEB were significant. Similarly, the research also found support for organizational and individual factors as explanatory mechanisms in the relationship between GHRM and EP.Originality/valueThis research adds to the existing literature on GHRM and the corporate EP link through proposing and testing a model of the mediating effects of POS and IEB. Furthermore, it provides empirical evidence of this model in the oil and gas sector using an Asian developing country as the context of study.

scholarly journals From Environmental Reporting to Environmental Performance

2019 ◽  
Vol 11 (9) ◽  
pp. 2549 ◽  
Author(s):  
Michaela Bednárová ◽  
Roman Klimko ◽  
Eva Rievajová
Keyword(s):  
Environmental Performance ◽  
Global Reporting Initiative ◽  
Empirical Testing ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Factors Influencing ◽  
Global Companies ◽  
Main Factors ◽  
The Relationship

This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that the main factors related to actual environmental performance were the region and level of environmental disclosure.

Competitive Strategy and Voluntary Environmental Disclosure: Evidence from the Chemical Industry

2013 ◽  
Vol 13 (1) ◽  
pp. 55-84 ◽  
Author(s):  
Qianhua Ling ◽  
Maryanne M. Mowen
Keyword(s):  
Chemical Industry ◽  
Environmental Performance ◽  
Competitive Strategy ◽  
Brand Image ◽  
Data Availability ◽  
Competitive Strategies ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Chemical Companies ◽  
The Relationship

ABSTRACT In this paper, we investigate the relationship between corporate competitive strategy and environmental disclosure in the voluntary channel. Two major competitive strategies, investment in brand image and investment in research and development (R&D), are examined. Using a sample of companies in the chemical industry, we find that both strategies are associated with higher levels of environmental disclosure than chemical companies not emphasizing either of the two strategies. Additionally, companies emphasizing investment in brand image tend to disclose more when their actual environmental performance is low; conversely, companies emphasizing investment in R&D tend to disclose more when their environmental performance is good. When trying to interpret environmental disclosures, stakeholders should be aware of a company's strategy and adjust their assessment of environmental performance accordingly. Data Availability: Data are available from sources identified in the text.

scholarly journals EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES

2021 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Erlangga Suryarahman ◽  
Huda Trihatmoko
Keyword(s):  
Regression Analysis ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Other ◽  
Environmental Disclosure ◽  
Board Size ◽  
Mining Companies ◽  
Environmental Disclosures

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p>Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.</p>

scholarly journals Responsabilidade Socioambiental como Fator de Competitividade

2020 ◽  
Vol 23 (38) ◽  
pp. 134-138
Author(s):  
Cristiane Paulino Gomes Gonçalves ◽  
Gilberto de Sousa Bruno ◽  
José Francisco dos Reis Neto ◽  
Rafael Capriolli Goncalves
Keyword(s):  
Continuous Improvement ◽  
Environmental Performance ◽  
Growth And Development ◽  
Environmental Issues ◽  
Environmental Responsibility ◽  
Mato Grosso ◽  
Alcohol Industry ◽  
Social Environmental ◽  
A Company

Este artigo visa avaliar como a responsabilidade socioambiental é um fator de competitividade para uma empresa do setor sucroalcooleiro instalada no Estado de Mato Grosso. O desenvolvimento foi embasado nas discussões sobre organizações no âmbito do setor sucroalcooleiro com foco na aplicação da responsabilidade socioambiental. A metodologia utilizada compreendeu o uso da técnica de pesquisa documental e bibliográfica aliada ao estudo de caso estruturado, a partir do cenário do setor sucroalcooleiro. Os resultados obtidos se referem como a responsabilidade socioambiental pode ser considerada um aspecto estratégico e um importante diferencial competitivo no mercado. Os projetos com foco na melhoria contínua do desempenho ambiental da empresa, como a adoção de praticas do seu papel de responsabilidade socioambiental que buscam contribuir para o crescimento e desenvolvimento das comunidades locais e regionais, a preservação do meio ambiente para a perpetuação da empresa, tornaram-se ainda mais credívéis perante aos stakeholders, os quais se mostram cada vez mais sensíveis e reativos às questões socioambientais. Palavras-chave: Responsabilidade Socioambiental. Competitividade. Sucroalcooleira. Stakeholders.  AbstractThis article aims to evaluate how socio-environmental responsibility is a factor of competitiveness for a company from the sugar and alcohol industry installed in the State of Mato Grosso. The development was based on discussions on organizations within the scope of the sugar and alcohol sector with a focus on the application of social and environmental responsibility. The methodology used included the use of the documentary and bibliographic research technique allied to the structured case study, based on the scenario of the sugar and alcohol industry. The results obtained refer to how social and environmental responsibility can be considered a strategic aspect and an important competitive differential in the market. The projects focused on the continuous improvement of the company's environmental performance, such as the adoption of practices of its social and environmental responsibility that seek to contribute to the growth and development of local and regional communities, the preservation of the environment for the perpetuation of the company, have made even more credible vis-à-vis stakeholders, who are increasingly sensitive and reactive to social-environmental issues. Keywords: Environmental Responsibility. Competitiveness. Sugar and Alcohol. Stakeholders.

scholarly journals Environmental Concerns of Russian Businesses: Top Company Missions and Climate Change Agenda

Climate ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 56 ◽  
Author(s):  
Tatyana K. Molchanova ◽  
Natalia N. Yashalova ◽  
Dmitry A. Ruban
Keyword(s):  
Climate Change ◽  
Energy Efficiency ◽  
Content Analysis ◽  
Greenhouse Gas ◽  
Energy Production ◽  
Environmental Issues ◽  
Mission Statements ◽  
Environmental Concerns ◽  
Mining Companies ◽  
Precipitation Increase

Climate change is on the national agenda of Russia due to this country’s contribution to greenhouse gas emissions and the expected degree of warming and precipitation increase in its territory. A content analysis of the mission statements of the 100 biggest Russian companies shows that 18.5% of them deal with environmental issues. About half of the companies that declare pro-environmental behavior belong to the energy production and transmission industry. It also is found that more than 30% of all leading hydrocarbon, chemical, and mining companies express environmental concerns in their mission statements. The main environmental priorities declared by the top Russian companies include caring for nature, production ecologization, energy efficiency, and ecological standards. These priorities are related to climate-friendly behavior, but the latter is not stated directly. Direct consideration of climate change in the mission statements of Russian companies is recommended.

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