scholarly journals The Relationship between Environmental Performance and Corporate Governance towards Environmental Disclosure of Oil and Gas Companies Operating in Malaysia Upstream Projects

2019 ◽  
Vol 9 (3) ◽  
Author(s):  
Safarina Abdul Ghani ◽  
Diana Rosdi
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Oil And Gas ◽  
Environmental Disclosure ◽  
Oil And Gas Companies ◽  
The Relationship

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.

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 ACCOUNTING INFORMATION QUALITY AND CORPORATE PERFORMANCE OF OIL AND GAS COMPANIES IN NIGERIA

2021 ◽  
pp. 25-44
Author(s):  
T.C. Macgregor ◽  
J.N Nwaiwu
Keyword(s):  
Information Quality ◽  
Oil And Gas ◽  
Corporate Performance ◽  
Accounting Information ◽  
Return On Equity ◽  
Oil Companies ◽  
Qualitative And Quantitative ◽  
Accounting Information Quality ◽  
Oil And Gas Companies ◽  
The Relationship

But knowing the unknown and therefore estimating the relationship between accounting information quality and corporate performance are still a difficult task. The aim of this empirical study is to explore the relationship between the accounting information quality and corporate performance of oil and gas companies in Nigeria. Data on different types of accounting information quality and return on equity were primarily collected from the respondents and analyzed using ordinary least square regression analysis the data with the aid of statistical package for social sciences version 25.0. The empirical result indicates that accounting information quality significantly relate to return n equity; explaining about 85.1% of the total variation in return and equity. Relevance, faithful representation was each found to significantly relate to return on equity. The study empirically conclude that accounting information quality has the potency to make significant contribution to quoted financial performance of oil and gas companies and recommends that having investigated theoretical and empirical issues, also considering the findings and conclusion, the following recommendations were made: There should be need for preparers of accounting information to improve on the accounting information quality devoid of window dressing and creative accounting, regular disclosure, transparency and accountability of such accounting information is required since investors are sensitive to qualitative and quantitative accounting information in assessing the performance of quoted oil companies in and outside Nigeria. Also in line with qualitative and quantitative of accounting information quality, financial statements of quoted oil companies in Nigeria should be prepared and presented according to laid down regulations and ethical standards duly observed to ensure accounting information presented for among users, most and public consumption do represent the oil companies’ economic reality during reported periods.

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.

scholarly journals Impact of governance structures on environmental disclosures in the Middle East and Africa

2020 ◽  
Vol 20 (4) ◽  
pp. 739-763 ◽  
Author(s):  
Erhan Kilincarslan ◽  
Mohamed H. Elmagrhi ◽  
Zezeng Li
Keyword(s):  
Corporate Governance ◽  
Middle East ◽  
Gender Diversity ◽  
Governance Structures ◽  
Environmental Disclosure ◽  
Content Type ◽  
Environmental Disclosures ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose This study aims to investigate the impact of corporate governance structures on environmental disclosure practices in the Middle East and Africa (MEA). Design/methodology/approach The research model uses a panel data set of 121 publicly listed (non-financial and non-utility) firms from 11 MEA countries over the period 2010-2017, uses alternative dependent variables and regression techniques and is applied to various sub-groups to improve robustness. Findings The empirical results strongly indicate that MEA firms with high governance disclosures tend to have better environmental disclosure practices. The board characteristics of gender diversity, size, CEO/chairperson duality and audit committee size impact positively on MEA firms’ voluntary environmental disclosures, whereas board independence has a negative influence. Research limitations/implications This study advances research on the relationship between corporate governance structures and environmental disclosure practices in MEA countries, but is limited to firms for which data are available from Bloomberg. Practical implications The results have important practical implications for MEA policymakers and regulators. The positive impact of board gender diversity on firms’ environmental disclosures, policy reforms should aim to increase female directors. MEA corporations aiming to be more environmentally friendly should recruit women to top managerial positions. Originality/value This is thought to be the first study to provide insights from the efficiency and legitimation perspectives of neo-institutional theory to explain the relationship between MEA firms’ internal governance structures and environmental disclosures.

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 Corporate Governance, Profitability, Media Exposure, and Firm Value: the Mediation Role of Environmental Disclosure

2021 ◽  
Vol 8 (1) ◽  
pp. 69
Author(s):  
Firdaus Kurniansyah ◽  
Erwin Saraswati ◽  
Aulia Fuad Rahman
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Media Exposure ◽  
Environmental Disclosure ◽  
The Relationship

This study aims to examine and analyze environmental disclosure's effect in mediating the relationship between corporate governance, profitability, and media exposure towards firm value. Total 135 samples of companies that have been listed on IDX in 2015 - 2019 were obtained and analyzed using multiple linear regression. This study showed that corporate governance and profitability increase firm value as investors tend to see corporate governance and profitability as a signal in determining investing decisions. Meanwhile, media exposure and environmental disclosure cannot increase firm value. This study also finds that corporate governance decreases ecological disclosure. Meanwhile, profitability and media exposure cannot increase firm value. Thus, this study also proves that corporate governance, profitability, and media exposure cannot increase firm value through environmental disclosure.

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