Comparative study on regulatory requirements on corporate social responsibility in Australia and Thailand

Wisuttisak, Pornchai; Wisuttisak, Chompunoot

doi:10.1504/ijepee.2016.077277

Cited by 2 publications

(2 citation statements)

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“…Scant resources are being exploited for dealing with environment related issues which could have been utilized for development of nation and economy (Malarvizhi & Matta, 2016). Since business depends on the environment for natural and human resources, it must take the accountability for the outcome of their actions and make active contribution to the society and environment in which it functions (Wisuttisak & Wisuttisak, 2016). Intergovernmental Panel on Climate Change (IPCC, 2014) recognizes that climate change is expected to have grim consequences on diverse sectors that banks finance viz.-a-viz.…”

Section: Introductionmentioning

confidence: 99%

Impact of Environmental Performance on Financial Performance: Empirical Evidence from Indian Banking Sector

Munjal

Malarvizhi²

2021

JTMGE

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There has been long-standing debate over whether or not firms gain economic competiveness from reducing their impact on the environment. Although ample literature is available on association between environmental performance and financial performance across various sectors, little empirical evidence is available in context of Indian banking sector. This research aims to analyze whether there is any significant relationship between environmental performance and financial performance of banks operating in India for a period 2013-14 to 2017-18. Secondary data has been collected for a sample of 83 banks operating in India. Content analysis was applied to extract information about environmental performance disclosed by sample banks followedby construction of environmental disclosure score index. Hierarchical multiple regression was applied to analyze relationship between environmental performance and financial performance after controlling for effects of size, financial leverage and capital intensity. Results exhibit no significant relationship between environmental performance and financial performance of banks operating in India. Findings of this research are expected to provide insight to users and readers of financial statements to have better understanding about the environmental practices carried out by banks. It would also contribute significantly towards decision making for policy makers in Indian banking sector to establish mandatory environmental legislations for reporting on environmental practices in order to improve non financial disclosure and financial performance in Indian banking sector.

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Section: Introductionmentioning

confidence: 99%

Impact of Environmental Performance on Financial Performance: Empirical Evidence from Indian Banking Sector

Munjal

Malarvizhi²

2021

JTMGE

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“…Environmental performance due to production processes had caused a large shift in manufacturing technology to comprehend environmental concern and environmental awareness as reported by Basuki, (2015). Wisuttisak and Wisuttisak (2016) point out that businesses rely on both natural and human resources, and therefore it is assumed responsibility for their operational consequences and contribute to the local community they control.…”

Section: Introductionmentioning

confidence: 99%

Financial Performance in Indonesian Companies: The Role of Environmental Performance and Environmental Disclosure

Lastiningsih

Aswar

Ermawati

2020

JEBS

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The aim of this study is to acquire empirical evidence that environmental performance and environmental disclosure has an influence on financial performance. The key differentiation between this study and previous studies is the use of different variables and measurement methods. The hypothesis of this study is based on stakeholder theory and legitimation theory. The purposive sampling method was used to collect data from manufacture companies listed in the Indonesian Stock Exchange and the PROPER 2016-2018 program. Instruments for classic assumptions have been tested. Afterwards, multiple linear regression is used as the analysis method, and secondary data types with the use of documentation methods. The outcome of this study shows that environmental performance and environmental disclosure has a significantly positive influence towards financial performance.

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Comparative study on regulatory requirements on corporate social responsibility in Australia and Thailand

Cited by 2 publications

References 0 publications

Impact of Environmental Performance on Financial Performance: Empirical Evidence from Indian Banking Sector

Impact of Environmental Performance on Financial Performance: Empirical Evidence from Indian Banking Sector

Financial Performance in Indonesian Companies: The Role of Environmental Performance and Environmental Disclosure

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