Factors influencing environment disclosure quality and the moderating role of corporate governance

This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of environmental disclosure and the extent to which th...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Badingatus Solikhah, Ukhti Maulina
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	media coverage environmental award financial performance corporate governance quality of environmental disclosure moderating effect Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/3c9b8cbafdaa440b990b7a5bb888bdd0
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:3c9b8cbafdaa440b990b7a5bb888bdd0
record_format	dspace
spelling	oai:doaj.org-article:3c9b8cbafdaa440b990b7a5bb888bdd02021-12-02T14:07:56ZFactors influencing environment disclosure quality and the moderating role of corporate governance2331-197510.1080/23311975.2021.1876543https://doaj.org/article/3c9b8cbafdaa440b990b7a5bb888bdd02021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1876543https://doaj.org/toc/2331-1975This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of environmental disclosure and the extent to which the implementation of corporate governance (CG) principles in moderating these factors. This study used 135 manufacturing companies listed in the Indonesian Stock Exchange during 2012–2016. Partial least squares–structural equation modeling (PLS-SEM) has been employed to test the research hypothesis. The results point out that media coverage and awards associated with the quality of environmental disclosure. The media coverage and environmental awards can improve the quality of environmental disclosure and the correlation will increase if the company pays attention to the implementation of CG principles. This finding supports a comprehensive view of corporate governance which includes disclosure. Empirical findings indicate that external pressures such as media coverage and competitions lead to an appreciation that can increase voluntary environmental disclosure, therefore highlighting the central role of community engagement, media, and non-governmental organizations. Government supervision is important in ensuring the implementation of environmental disclosure that aligns with applicable regulations.Badingatus SolikhahUkhti MaulinaTaylor & Francis Grouparticlemedia coverageenvironmental awardfinancial performancecorporate governancequality of environmental disclosuremoderating effectBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	media coverage environmental award financial performance corporate governance quality of environmental disclosure moderating effect Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	media coverage environmental award financial performance corporate governance quality of environmental disclosure moderating effect Business HF5001-6182 Management. Industrial management HD28-70 Badingatus Solikhah Ukhti Maulina Factors influencing environment disclosure quality and the moderating role of corporate governance
description	This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of environmental disclosure and the extent to which the implementation of corporate governance (CG) principles in moderating these factors. This study used 135 manufacturing companies listed in the Indonesian Stock Exchange during 2012–2016. Partial least squares–structural equation modeling (PLS-SEM) has been employed to test the research hypothesis. The results point out that media coverage and awards associated with the quality of environmental disclosure. The media coverage and environmental awards can improve the quality of environmental disclosure and the correlation will increase if the company pays attention to the implementation of CG principles. This finding supports a comprehensive view of corporate governance which includes disclosure. Empirical findings indicate that external pressures such as media coverage and competitions lead to an appreciation that can increase voluntary environmental disclosure, therefore highlighting the central role of community engagement, media, and non-governmental organizations. Government supervision is important in ensuring the implementation of environmental disclosure that aligns with applicable regulations.
format	article
author	Badingatus Solikhah Ukhti Maulina
author_facet	Badingatus Solikhah Ukhti Maulina
author_sort	Badingatus Solikhah
title	Factors influencing environment disclosure quality and the moderating role of corporate governance
title_short	Factors influencing environment disclosure quality and the moderating role of corporate governance
title_full	Factors influencing environment disclosure quality and the moderating role of corporate governance
title_fullStr	Factors influencing environment disclosure quality and the moderating role of corporate governance
title_full_unstemmed	Factors influencing environment disclosure quality and the moderating role of corporate governance
title_sort	factors influencing environment disclosure quality and the moderating role of corporate governance
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/3c9b8cbafdaa440b990b7a5bb888bdd0
work_keys_str_mv	AT badingatussolikhah factorsinfluencingenvironmentdisclosurequalityandthemoderatingroleofcorporategovernance AT ukhtimaulina factorsinfluencingenvironmentdisclosurequalityandthemoderatingroleofcorporategovernance
_version_	1718391901088907264

Factors influencing environment disclosure quality and the moderating role of corporate governance

Ejemplares similares