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.

Does environmental reporting reflect environmental performance?

2014 ◽  
Vol 26 (1/2) ◽  
pp. 134-154 ◽  
Author(s):  
Christina He ◽  
Janice Loftus
Keyword(s):  
Environmental Performance ◽  
Developed Countries ◽  
Global Reporting Initiative ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Content Type ◽  
Environmental Disclosures ◽  
Environmentally Sensitive ◽  
Data Constraints ◽  
Practical Implications

Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The nature of environmental disclosure is measured as the ratio of hard to total disclosure items. Findings – Firms with more favourable environmental performance provide a higher level of environmental disclosure and include a greater proportion of hard disclosure items. However, the overall level of disclosure is lower than that observed in developed countries. Research limitations/implications – Due to data constraints, the proxy for environmental performance is based on the receipt and maintenance of environmental titles and awards and does not capture variation in the level of environmental performance of firms with no titles or awards. Practical implications – As China continues to embrace market-based economic reform, the ability to reflect sustainable choices through market transactions is of increasing importance to the preservation of economic, natural and social capital for future generations. Originality/value – The study examines the relation between environmental reporting and environmental performance by firms operating in industries that have been identified by a regulator as environmentally sensitive.

Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context

2020 ◽  
Vol 15 (6) ◽  
pp. 1061-1082 ◽  
Author(s):  
Merve Acar ◽  
Hüseyin Temiz
Keyword(s):  
Environmental Performance ◽  
Emerging Market ◽  
Positive Association ◽  
Corporate Environmental Performance ◽  
Tobit Regression ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Significant Positive Association ◽  
Content Type ◽  
Environmental Disclosures

PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

scholarly journals THE ROLE OF THE RELATIONSHIP WITH THE MOTHER IN CHILDHOOD IN FORMING A WOMAN'S ATTITUDE TOWARDS HER OWN MOTHERHOOD

2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Tatiana Sidorenko ◽  
◽  
Natalia Grisenko ◽  
Keyword(s):  
Theoretical Analysis ◽  
Adult Age ◽  
Personal Attitude ◽  
Psychological Science ◽  
Factors Influencing ◽  
Different Types ◽  
Main Factors ◽  
Psychological Features ◽  
The Relationship

The article is devoted to the study of such an important psychological phenomenon as an attitude of women to their own motherhood. It is summarizes the study of the problem of motherhood in psychological science in general. The article analyzes the problem of the influence of the relationship with the mother in childhood on the formation of a woman's attitude to her own motherhood in adult age. It is illuminates views of foreign and national researchers on the study of this phenomenon, as well as the essence of different areas of research on this phenomenon. Based on the theoretical analysis of the literature on this topic, the concept of "motherhood", its content and psychological essence is studied. Cultural-historical, biological, physiological and psychological aspects to the study of motherhood are singled out. The main content of scientific views on the formation of the phenomenon of motherhood is generalized. The main factors influencing the development of a woman's maternal sphere and the formation of the attitude to one's own motherhood are analyzed and considered. The content of such basic concepts as "mother's image" and "maternal relations" is revealed. The psychological features of the formation of an adequate image of the mother in the theoretical analysis of the ontogenesis of the maternal sphere are analyzed. The article also reveals the dynamics of motherhood in ontogenesis. The types of maternal relations and their role in the life of a mature woman are determined, as well as the influence of these relations on the formation of a woman's attitude to her own motherhood. The influence of different types of relationships between women and their own mothers on the level of formation of their attitude to personal motherhood has been empirically studied. Two groups of women were studied, one group had a positive relationship with their own mother, and the other had a negative one. In the course of the research the differences between different types of maternal relations and the level of formation of a woman's personal attitude to motherhood are singled out.

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 Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan

2019 ◽  
Vol 1 (1) ◽  
pp. 18-34
Author(s):  
Wiwi Hawin Sari ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Good Corporate Governance ◽  
Environmental Disclosures

This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures

The relationship between environmental disclosure quality and earnings quality: a panel study of an emerging market

2019 ◽  
Vol 13 (2) ◽  
pp. 326-347 ◽  
Author(s):  
Mohammad Alipour ◽  
Mehrdad Ghanbari ◽  
Babak Jamshidinavid ◽  
Aliasghar Taherabadi
Keyword(s):  
Emerging Market ◽  
Earnings Quality ◽  
Panel Study ◽  
Disclosure Quality ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Theoretical Frameworks ◽  
Content Type ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology/approach The paper uses earnings persistence and accruals quality as a measures of EQ. The paper also uses panel data regression to examine the association between EDQ and EQ for a sample of 107 Iran non-financial firms. Two different theoretical frameworks are used to clarify whether and to what extent an association may exist as an explicit relationship between EDQ and EQ. Findings After controlling for several firm-specific characteristics, the results show that between 2011 and 2016, there has been a significant positive relationship between EDQ and EQ. Practical implications This study sheds light on the relevance of regulating corporate reporting within a setting where companies are already voluntarily reporting on environmental information. Findings have implications for policymakers who have mandated or considering mandating environmental reporting. To the policymakers, in particular, this study highlights the need for incorporating, within the listing rules, minimum requirements in relation to the nature and content of environmental reports. Social implications The findings have implications for stakeholders in terms of effective information quality. The findings are important as more environmentally responsible firms may provide higher quality, more reliable and more transparent information to meet the ethical expectations of stakeholders. Originality/value This is the first study in Iran that considered the impact of EDQ on EQ. This study contributes to the literature on the relationship between EDQ and EQ by showing that the EDQ in Iran is associated with the EQ.

Structural Analysis of Factors Influencing Quality Innovation Capability in Manufacturing Enterprises

2013 ◽  
Vol 584 ◽  
pp. 268-276
Author(s):  
Wei Hong Li
Keyword(s):  
Innovation System ◽  
Practical Significance ◽  
Structure Model ◽  
Innovation Capability ◽  
Factors Affecting ◽  
Manufacturing Enterprises ◽  
Factors Influencing ◽  
Main Factors ◽  
The Relationship

Through the research on the connotation of quality innovation capability in manufacturing enterprises, 22 factors influencing the quality innovation capability in manufacturing enterprises have been screened out. Based on this, the application of interpretative structural modeling (ISM) has determined the relationship between these factors, establishing the multilevel hierarchical structure model of the main factors affecting the quality innovation capability in manufacturing enterprises, and analyzing the relationships between the five levels of the model and the different roles of each factor that the quality innovation capability of manufacturing enterprises innovation system plays. The results have practical significance for manufacturing enterprises to enhance the quality of innovation capability.

scholarly journals Fundamental Environment dan Kinerja Keuangan (Studi pada Perusahaan Pertambangan Dan Manufaktur Yang Terdaftar di ISSI 2016-2019)

2021 ◽  
Vol 4 (1) ◽  
pp. 124
Author(s):  
Siti Halizah Asaqdah ◽  
Rosyid Nur Anggara Putra
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Sampling Technique ◽  
Iso 14001 ◽  
Stock Index ◽  
Manufacturing Companies ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Analysis Technique ◽  
The Impact

<p class="bdabstract">The study aims to examine the impact of environmental performance, environmental disclosure and ISO 14001 on financial performance. The independent variables used to consist of environmental performance as measured by the PROPER rating, environmental disclosure as proxied by the Indonesia Environmental Reporting (IER) index, and ISO 14001 measured by a dummy variable, while financial performance as proxied by ROA is the dependent variable. The purposive sampling technique was used for sampling which resulted in a total of 30 sample companies which were mining and manufacturing companies that were included in the Indonesian Sharia Stock Index (ISSI) from 2016 to 2019. Multiple linear regression tests were used in the data analysis technique. The test results show that ISO 14001 has a positive and significant effect on financial performance, while environmental performance and environmental disclosure have no effect on financial performance.</p>

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