[ Log In | Register]
! Skip Navigation Links
Skip Navigation Links
Image of Journal of Applied Nonlinear Dynamics
ISSN:2325-6192 (print)
ISSN:2325-6206 (online)
Journal of Environmental Accounting and Management
António Mendes Lopes (editor), Jiazhong Zhang(editor)
António Mendes Lopes (editor)

University of Porto, Portugal

Email: aml@fe.up.pt

Jiazhong Zhang (editor)

School of Energy and Power Engineering, Xi'an Jiaotong University, Xi'an, Shaanxi Province 710049, China

Fax: +86 29 82668723 Email: jzzhang@mail.xjtu.edu.cn

Eco-affecting Reporting Practices of Publicly Traded Engineering Companies in Bangladesh

Journal of Environmental Accounting and Management 10(2) (2022) 157--175 | DOI:10.5890/JEAM.2022.06.004

S. M. Faridul Islam$^1$, Syed Zabid Hossain$^{2}$

$^{1}$ Department of Accounting, EXIM Bank Agricultural University Bangladesh, Chapainawabganj, Bangladesh

$^{2}$ Department of Accounting and Information Systems, University of Rajshahi, Rajshahi, Bangladesh

Download Full Text PDF

 

Abstract

Based on corporate characteristics, this study explored the extent and nature of eco-affecting information reporting practices of publicly listed engineering companies in the context of an emerging economy. Data collected from annual reports of the purposively selected companies in the 'Engineering Sector' of Dhaka Stock Exchange (DSE) applying a self-developed reporting index consisted of 38 reporting items. The study found that the average eco-affecting information disclosed by the sample firms was only 12.81% of the disclosure checklist, and that was descriptive in nature. The highest disclosed issue was environmental concern and policies (25%), while the lowest was environmental performance (3.81%). The most revealing is that 13.33% of the sample companies did not disclose any eco-affecting information in their annual reports. The study found that firms' visibility proxied by their total assets showed a significant positive effect on the extent of eco-affecting information disclosure. Contrarily, business experience proxied by firms' age showed a negative impact on eco-affecting information disclosure. Other explanatory variables, viz., firm category, leverage, profitability, and ownership stake of the state have an insignificant effect on eco-affecting information disclosure. The findings of this paper will help the policymakers and regulators frame environmental policies and regulations -considering the potential impact of different corporate characteristics-related explanatory variables on environmental reporting. The study is unique as the sample has accepted a specific manufacturing industry instead of mixing industry categories. The study considered 'Company Category' as an explanatory variable for the first time. Besides, the study has included two new disclosure items, viz. environmental slogan/ dialogue and rainwater harvesting (RWH), which have been missing in prior literature.

References

  1. [1]  Abd Rahman, N.H.W., Zain, M.M., and Al-Haj, N.H.Y.Y. (2011), CSR disclosures and its determinants: evidence from Malaysian government link companies, Social Responsibility Journal.
  2. [2]  Acar, E., \c{C}al\i yurt, K.T., and Zengin-Karaibrahimoglu, Y. (2021), Does ownership type affect environmental disclosure? International Journal of Climate Change Strategies and Management.
  3. [3]  Adams, C.A., Hill, W.-Y., and Roberts, C.B. (1998), Corporate social reporting practices in Western Europe: legitimating corporate behaviour? The British Accounting Review, 30(1), 1--21.
  4. [4]  Ahmad, N.N.N., and Sulaiman, M. (2004), Environment disclosure in Malaysia annual reports: A legitimacy theory perspective, International journal of commerce and management.
  5. [5]  Ahmad, N.N.N. and Mohamad, N.A. (2014), Environmental disclosures by the Malaysian construction sector: Exploring extent and quality, Corporate Social Responsibility and Environmental Management, 21(4), 240--252.
  6. [6]  Ahmadi, A. and Bouri, A. (2017), The relationship between financial attributes, environmental performance and environmental disclosure: Empirical investigation on French firms listed on CAC 40, Management of Environmental Quality: An International Journal, 28(4), 490--506.
  7. [7]  Al Farooque, O., Kotey, B., and Ahulu, H. (2014), Exploring Environmental Disclosure in Selected Australian Multinationals under the GRI, Issues in Social {$\&$ Environmental Accounting}, 8(3).
  8. [8]  Aliyu, U.S. (2019), Board characteristic and corporate environmental reporting in Nigeria, Asian Journal of Accounting Research.
  9. [9]  Alsaeed, K. (2006), The association between firm-specific characteristics and disclosure: The case of Saudi Arabia, Managerial Auditing Journal, 21(5), 476--496.
  10. [10]  Al-Shaer, H., Salama, A., and Toms, S. (2017), Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures, Journal of Applied Accounting Research, 18(1), 2--21.
  11. [11]  Al-Tuwaijri, S.A., Christensen, T.E., and Hughes Ii, K.E. (2004), The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach, Accounting, Organizations and Society, 29(5-6), 447--471.
  12. [12]  Arussi, A.S.A., Selamat, M.H., and Hanefah, M.M. (2009), Determinants of financial and environmental disclosures through the internet by Malaysian companies, Asian Review of Accounting, 17(1), 59--76.
  13. [13]  Beck, C., and Van der Laan, S. (2008), Social and Environmental Accounting Research (SEA)-A Special Issue? Australasian Accounting, Business and Finance Journal, 2(1), 1-3.
  14. [14]  Belal, A.R. (2001), A study of corporate social disclosures in Bangladesh, Managerial Auditing Journal, 16(5), 274--289.
  15. [15]  Belal, A.R., Kabir, M.R., Cooper, S., Dey, P., Khan, N.A., Rahman, T., and Ali, M. (2010), Corporate environmental and climate change disclosures: empirical evidence from Bangladesh. Research in Accounting in Emerging Economies, Emerald Group Publishing Limited, 145--167.
  16. [16]  Belal, A.R. (2000), Environmental reporting in developing countries: empirical evidence from Bangladesh. Eco-Management and Auditing: The Journal of Corporate Environmental Management, 7(3), 114--121.
  17. [17]  Bewley, K. and Li, Y. (2000), Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective. Advances in Environmental Accounting {$\&$ Management}, Emerald Group Publishing Limited, 201--226.
  18. [18]  Bhattacharyya, A. (2016), Factors associated with the social and environmental reporting of Australian companies. Australasian Accounting, Business and Finance Journal, 8(1), 2014.
  19. [19]  Blacconiere, W.G. and Patten, D.M. (1994), Environmental disclosures, regulatory costs, and changes in firm value, Journal of Accounting and Economics, 18(3), 357--377.
  20. [20]  Braam, G.J., de Weerd, L.U., Hauck, M., and Huijbregts, M.A. (2016), Determinants of corporate environmental reporting: The importance of environmental performance and assurance, Journal of Cleaner Production, 129, 724--734.
  21. [21]  Brammer, S. and Pavelin, S. (2006), Voluntary environmental disclosures by large UK companies. Journal of Business Finance {$\&$ Accounting}, 33(7-8), 1168--1188.
  22. [22]  Branco, M.C. and Rodrigues, L.L. (2008), Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685--701.
  23. [23]  Bryman, A. and Cramer, D. (2002), Quantitative Data Analysis with SPSS Release 8 for Windows: A Guide for Social Scientists, Routledge.
  24. [24]  Buhr, N. (1998), Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge, Accounting, Auditing {$\&$ Accountability Journal}, 11(2), 163--190.
  25. [25]  Calza, F., Profumo, G., and Tutore, I. (2016), Corporate ownership and environmental proactivity. Business Strategy and the Environment, 25(6), 369--389.
  26. [26]  Camfferman, K. and Cooke, T.E. (2002), An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies, Journal of International Accounting Research, 1(1), 3--30.
  27. [27]  Chaklader, B. and Gulati, P.A. (2015), A study of corporate environmental disclosure practices of companies doing business in India. Global Business Review, 16(2), 321--335.
  28. [28]  Chandok, R.I.S. and Singh, S. (2017), Empirical study on determinants of environmental disclosure: Approach of selected conglomerates, Managerial Auditing Journal, 32(4-5), 332--355.
  29. [29]  Chiu, C. L., Zhang, J., Li, M., Wei, S., Xu, S., and Chai, X. (2020), A study of environmental disclosures practices in Chinese energy industry, Asian Journal of Sustainability and Social Responsibility, 5, 1-21.
  30. [30]  Cho, C.H. and Roberts, R.W. (2010), Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation, International Journal of Accounting Information Systems, 11(1), 1--16.
  31. [31]  Clarkson, P.M., Overell, M.B., and Chapple, L. (2011), Environmental reporting and its relation to corporate environmental performance, Abacus, 47(1), 27--60.
  32. [32]  Coombs, H.M. and Tayib, M. (1998), Developing a disclosure index for local authority published accounts--a comparative study of local authority published financial reports between the UK and Malaysia, Asian Pacific Interdisciplinary Research in Accounting Conference, Citeseer.
  33. [33]  Cormier, D. and Gordon, I.M. (2001), An examination of social and environmental reporting strategies, Accounting, Auditing & Accountability Journal, 14(5), 587--617.
  34. [34]  Cormier, D. and Magnan, M. (2003), Environmental reporting management: a continental European perspective, Journal of Accounting and Public Policy, 22(1), 43--62.
  35. [35]  Cormier, D., Ledoux, M.-J., and Magnan, M. (2011), The informational contribution of social and environmental disclosures for investors, Management Decision, available at: https://doi.org/10.1108/00251741111163124.
  36. [36]  D'Amico, E., Coluccia, D., Fontana, S., and Solimene, S. (2016), Factors influencing corporate environmental disclosure, Business Strategy and the Environment, 25(3), 178--192.
  37. [37]  da Silva Monteiro, S.M. and Aibar-Guzm{a}n, B. (2010), Determinants of environmental disclosure in the annual reports of large companies operating in Portugal, Corporate Social Responsibility and Environmental Management, 17(4), 185--204.
  38. [38]  Deegan, C. and Rankin, M. (1997), The materiality of environmental information to users of annual reports. Accounting, Auditing {$\&$ Accountability Journal}, 10(4), 562--583.
  39. [39]  Deswanto, R.B. and Siregar, S.V. (2018), The associations between environmental disclosures with financial performance, environmental performance, and firm value, Social Responsibility Journal, 14(1), 180--193.
  40. [40]  Dey, R., Hossain, S., and Rezaee, Z. (2018), Financial risk disclosure and financial attributes among publicly traded manufacturing companies: Evidence from Bangladesh, Journal of Risk and Financial Management, 11(3), 50.
  41. [41]  Doan, M.H. and Sassen, R. (2020), The relationship between environmental performance and environmental disclosure: A meta-analysis, Journal of Industrial Ecology, 24(5), 1140-1157.
  42. [42]  Dos Santos, J.A., Moura-Leite, R., Pereira, M.W.G., and Pag{a}n, M. (2020), Social and environmental disclosure of the largest companies in Brazil's agribusiness sector, Social Responsibility Journal.
  43. [43]  DSE Website. (n.d.)., available at: https://www.dsebd.org/settle.php (accessed 11 July 2019).
  44. [44]  Ezhilarasi, G. and Kabra, K.C. (2017), The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India, Indian Journal of Corporate Governance, 10(2), 24--43.
  45. [45]  Faisal, F., Andiningtyas, E.D., Achmad, T., Haryanto, H., and Meiranto, W. (2018), The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies, Corporate Social Responsibility and Environmental Management, 25(6), 1397--1406.
  46. [46]  Fallan, E. (2016), Environmental reporting regulations and reporting practices, Social and Environmental Accountability Journal, 36(1), 34--55.
  47. [47]  Farooq, Q., Hao, J., Liu, X., Xiao, D., and Hao, Y. (2020), Social and environmental development: Fresh concepts and soft measures towards sustainable development. Sustainable Development, 28(6), 1796-1803.
  48. [48]  Fernandes, S.M., Bornia, A.C., and Nakamura, L.R. (2019), The influence of boards of directors on environmental disclosure, Management Decision.
  49. [49]  Fontana, S., D'Amico, E., Coluccia, D., and Solimene, S. (2015), Does environmental performance affect companies' environmental disclosure? Measuring Business Excellence, 19(3), 42--57.
  50. [50]  Gao, S.S., Heravi, S., and Xiao, J.Z. (2005, June), Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting Forum, 29(2), 233-242. No longer published by Elsevier.
  51. [51]  Giacomini, D., Zola, P., Paredi, D., and Mazzoleni, M. (2020), Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities, Corporate Social Responsibility and Environmental Management, 27(4), 1552-1564.
  52. [52]  Guthrie, J. and Parker, L.D. (1989), Corporate social reporting: a rebuttal of legitimacy theory, Accounting and Business Research, 19(76), 343--352.
  53. [53]  Han, M., Lin, H., Wang, J., Wang, Y., and Jiang, W. (2019), Turning corporate environmental ethics into firm performance: The role of green marketing programs, Business Strategy and the Environment, 28(6), 929-938.
  54. [54]  Ho, S.S. and Wong, K.S. (2001), A study of the relationship between corporate governance structures and the extent of voluntary disclosure, Journal of International Accounting, Auditing and Taxation, 10(2), 139--156.
  55. [55]  Hoover, S. and Fafatas, S. (2018), Political environment and voluntary disclosure in the US: Evidence from the Carbon Disclosure Project, Journal of Public Affairs, 18(4), e1637.
  56. [56]  Hossain, M. and Hammami, H. (2009), Voluntary disclosure in the annual reports of an emerging country: The case of Qatar, Advances in Accounting, 25(2), 255--265.
  57. [57]  Imam, S. (2000), Corporate social performance reporting in Bangladesh. Managerial Auditing Journal, 15(3), 133--142.
  58. [58]  Iredele, O.O. (2020), Measuring performance in corporate environmental reporting in Nigeria, Measuring Business Excellence.
  59. [59]  Islam, M. and Dellaportas, S. (2011), Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh. Social Responsibility Journal, 7(4), 649--664.
  60. [60]  Jahamani, Y.F. (2003), Green accounting in developing countries: the case of UAE and Jordan, Managerial Finance, 29(8), 37--45.
  61. [61]  Kalu, J.U., Buang, A., and Aliagha, G.U. (2016), Determinants of voluntary carbon disclosure in the corporate real estate sector of Malaysia, Journal of Environmental Management, 182, 519--524.
  62. [62]  Kansal, M., Joshi, M., and Batra, G.S. (2014), Determinants of corporate social responsibility disclosures: Evidence from India, Advances in Accounting, 30(1), 217--229.
  63. [63]  Khaireddine, H., Salhi, B., Aljabr, J., and Jarboui, A. (2020), Impact of board characteristics on governance, environmental and ethical disclosure, Society and Business Review.
  64. [64]  Khan, H.U.Z. (2010), The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh, International Journal of Law and Management, 52(2), 82-109.
  65. [65]  K\i l\i\c{c}, M., and Kuzey, C. (2019). Determinants of climate change disclosures in the Turkish banking industry, International Journal of Bank Marketing.
  66. [66]  Kilincarslan, E., Elmagrhi, M.H., and Li, Z. (2020), Impact of governance structures on environmental disclosures in the Middle East and Africa, Corporate Governance: The International Journal of Business in Society.
  67. [67]  Kouloukoui, D., Sant'Anna, \^{A}.M.O., da Silva Gomes, S.M., de Oliveira Marinho, M.M., de Jong, P., Kiperstok, A., and Torres, E.A. (2019), Factors influencing the level of environmental disclosures in sustainability reports: case of climate risk disclosure by Brazilian companies, Corporate Social Responsibility and Environmental Management, 26(4), 791-804.
  68. [68]  Krippendorff, K. (2018), Content Analysis: An Introduction to Its Methodology, Sage publications.
  69. [69]  Li, Y. and McConomy, B.J. (1999), An empirical examination of factors affecting the timing of environmental accounting standard adoption and the impact on corporate valuation, Journal of Accounting, Auditing $\&$ Finance, 14(3), 279--313.
  70. [70]  Liu, X. and Anbumozhi, V. (2009), Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies, Journal of Cleaner Production, 17(6), 593--600.
  71. [71]  Lu, L.W. and Taylor, M.E. (2018), A study of the relationships among environmental performance, environmental disclosure, and financial performance, Asian Review of Accounting, 26(1), 107--130.
  72. [72]  Magness, V. (2006), Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory. Accounting, Auditing $\&$ Accountability Journal, 19(4), 540--563.
  73. [73]  McMurtrie, T. (2005), Factors influencing the publication of social performance information: an Australian case study, Corporate Social Responsibility and Environmental Management, 12(3), 129--143.
  74. [74]  Milne, M.J. and Adler, R.W. (1999), Exploring the reliability of social and environmental disclosures content analysis, Accounting, Auditing & Accountability Journal, 12(2), 237--256.
  75. [75]  Mohd Ghazali, N.A. (2007), Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corporate Governance: The International Journal of Business in Society, 7(3), 251--266.
  76. [76]  Moroney, R., Windsor, C., and Aw, Y.T. (2012), Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis, Accounting $\&$ Finance, 52(3), 903--939.
  77. [77]  Mukherjee, K., Sen, M., and Pattanaya, J.K. (2010), Firm Characteristics and Corporate Environmental Disclosure Practices in India, IUP Journal of Accounting Research & Audit Practices, 9(4).
  78. [78]  Murray, A., Sinclair, D., Power, D., and Gray, R. (2006), Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Accounting, Auditing $\&$ Accountability Journal, 19(2), 228--255.
  79. [79]  Naser, K., Al-Hussaini, A., Al-Kwari, D., and Nuseibeh, R. (2006), Determinants of corporate social disclosure in developing countries: the case of Qatar, Advances in International Accounting, 19, 1--23.
  80. [80]  Neter, J., Wasserman, W., and Kutner, M.H. (1989), Applied linear regression models.
  81. [81]  Nurhayati, R., Taylor, G., Rusmin, R., Tower, G., and Chatterjee, B. (2016), Factors determining social and environmental reporting by Indian textile and apparel firms: a test of legitimacy theory., Social Responsibility Journal, 12(1), 167--189.
  82. [82]  Pahuja, S. (2009), Relationship between environmental disclosures and corporate characteristics: a study of large manufacturing companies in India, Social Responsibility Journal, 5(2), 227--244.
  83. [83]  Parker, L.D. (2005), Social and environmental accountability research: a view from the commentary box, Accounting, Auditing $\&$ Accountability Journal, 18(6), 842--860.
  84. [84]  Parker, L.D. (2011), Twenty-one years of social and environmental accountability research: A coming of age, Accounting Forum, 35, 1--10.
  85. [85]  Patten, D.M. (1991), Exposure, legitimacy, and social disclosure, Journal of Accounting and Public Policy, 10(4), 297--308.
  86. [86]  Patten, D.M. (2002), The relation between environmental performance and environmental disclosure: a research note, Accounting, Organizations and Society, 27(8), 763--773.
  87. [87]  Pitrakkos, P. and Maroun, W. (2019), Evaluating the quality of carbon disclosures, Sustainability Accounting, Management and Policy Journal.
  88. [88]  Portella, A.R., and Bora, J.A.A. (2020), Environmental disclosure in corporate websites: a study in Brazil and USA companies, RAUSP Management Journal.
  89. [89]  Pucheta-Mart{\i}nez, M.C. and Gallego-{A}lvarez, I. (2018), Environmental reporting policy and corporate structures: An international analysis, Corporate Social Responsibility and Environmental Management, 25(5), 788--798.
  90. [90]  Radu, C. and Francoeur, C. (2017), Does innovation drive environmental disclosure? A new insight into sustainable development, Business Strategy and the Environment, 26(7), 893--911.
  91. [91]  Ribeiro, V.P.L. and Aibar-Guzman, C. (2010), Determinants of environmental accounting practices in local entities: evidence from Portugal, social responsibility journal.
  92. [92]  Richardson, A.J. and Welker, M. (2001), Social disclosure, financial disclosure and the cost of equity capital, Accounting, Organizations and Society, 26(7), 597--616.
  93. [93]  Rizk, R., Dixon, R., and Woodhead, A. (2008), Corporate social and environmental reporting: a survey of disclosure practices in Egypt, Social Responsibility Journal, 4(3), 306--323.
  94. [94]  Roberts, R.W. (1992), Determinants of corporate social responsibility disclosure: An application of stakeholder theory, Accounting, Organizations and Society, 17(6), 595--612.
  95. [95]  Setyorini, C.T. and Ishak, Z. (2012), Corporate social and environmental disclosure: a positive accounting theory view point, International Journal of Business and Social Science, 3(9).
  96. [96]  Shevchenko, A. (2021), Do financial penalties for environmental violations facilitate improvements in corporate environmental performance? An empirical investigation, Business Strategy and the Environment, 30(4), 1723-1734.
  97. [97]  Smith, K. (2002), ISO considers corporate social responsibility standards, The Journal for Quality and Participation, 25(3), 42.
  98. [98]  Smith, M., Yahya, K. and Marzuki Amiruddin, A. (2007). Environmental disclosure and performance reporting in Malaysia. Asian Review of Accounting, 15(2), 185--199.
  99. [99]  Sobhani, F.A., Amran, A. and Zainuddin, Y. (2009). Revisiting the practices of corporate social and environmental disclosure in Bangladesh. Corporate Social Responsibility and Environmental Management, 16(3), 167--183.
  100. [100]  Stanny, E. and Ely, K. (2008), Corporate environmental disclosures about the effects of climate change, Corporate Social Responsibility and Environmental Management, 15(6), 338--348.
  101. [101]  Sulaiman, M., Abdullah, N., and Fatima, A.H. (2014), Determinants of environmental reporting quality in Malaysia, International Journal of Economics, Management and Accounting, 22(1).
  102. [102]  Suttipun, M. and Stanton, P. (2012), A study of environmental disclosures by Thai listed companies on websites, Procedia Economics and Finance, 2, 9--15.
  103. [103]  Tagesson, T., Blank, V., Broberg, P., and Collin, S.O. (2009), What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations, Corporate Social Responsibility and Environmental Management, 16(6), 352--364.
  104. [104]  Teoh, H.Y., Pin, F.W., Joo, T.T., and Ling, Y.Y. (1998), Environmental disclosures-financial performance link: Further evidence from industrialising economy perspective, APIRA 98 Conference, Paper, Citeseer.
  105. [105]  UNEP (UN Environment Programme) (2019), Global environment outlook: healthy planet, healthy people, sixth edition (GEO-6), UNEP, Nairobi and Cambridge University Press, Cambridge, https ://www.unenvironment.org/resources/global-environment-outlook-6.
  106. [106]  Unerman, J. (2000), Methodological issues-Reflections on quantification in corporate social reporting content analysis, Accounting, Auditing $\&$ Accountability Journal, 13(5), 667--681.
  107. [107]  Veronica Siregar, S. and Bachtiar, Y. (2010), Corporate social reporting: empirical evidence from Indonesia Stock Exchange, International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 241--252.
  108. [108]  Wang, P., Wang, F., and Hu, N. (2018), The Effect of Ultimate Ownership on the Disclosure of Environmental Information, Australian Accounting Review, 28(2), 186--198.
  109. [109]  Weber, R.P. (1990), Basic Content Analysis, Sage.
  110. [110]  Welbeck, E.E., Owusu, G.M.Y., Bekoe, R.A., and Kusi, J.A. (2017), Determinants of environmental disclosures of listed firms in Ghana, International Journal of Corporate Social Responsibility, 2(1), 11.
  111. [111]  Wiseman, J. (1982), An evaluation of environmental disclosures made in corporate annual reports, Accounting, Organizations and Society, 7(1), 53--63.
  112. [112]  Yang, Y., Yao, C., and Li, Y. (2020), The impact of the amount of environmental information disclosure on financial performance: The moderating effect of corporate internationalization. Corporate Social Responsibility and Environmental Management, 27(6), 2893-2907.
  113. [113]  Zeng, S.X., Xu, X.D., Yin, H.T., and Tam, C.M. (2012), Factors that drive Chinese listed companies in voluntary disclosure of environmental information, Journal of Business Ethics, 109(3), 309--321.
  114. [114]  Zou, H., Xie, X., Qi, G., and Yang, M. (2019), The heterogeneous relationship between board social ties and corporate environmental responsibility in an emerging economy, Business Strategy and the Environment, 28(1), 40-52.

Copyright © 2011-2023 L & H Scientific Publishing. All rights reserved. Wildcard SSL Certificates