Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies

Liu, Xianbing; Anbumozhi, Venkatachalam

doi:10.1016/j.jclepro.2008.10.001

Cited by 598 publications

(618 citation statements)

References 33 publications

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“…see Sweeney and Coughlan, 2008;Holder-Webb et al, 2009;Morhardt, 2010), our assessment further confirms noticeable variation across sectors regarding their propensity to disclose non-financial information. More comprehensive environmental disclosures by industrial firms have been also identified in the recent studies of Liu and Anbumozhi (2009), da Silva Monteiro and Aibar-Guzmán (2010) Andrikopoulos and Kriklani (2012). Likewise, evidence from other national business systems, e.g.…”

Section: Discussion -Managerial Relevancementioning

confidence: 70%

Trends and determinants of corporate non-financial disclosure in Greece

Skouloudis

Jones

Malesios

et al. 2014

Journal of Cleaner Production

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Section: Discussion -Managerial Relevancementioning

confidence: 70%

Trends and determinants of corporate non-financial disclosure in Greece

Skouloudis

Jones

Malesios

et al. 2014

Journal of Cleaner Production

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“…Previous literature documents that company size, profitability and industry membership may affect the extent of environmental disclosure (e.g., Deegan and Gordon 1996;Brammer and Pavelin 2006;Cormier and Magnan 2003;Ho and Taylor 2007;Liu and Anbumozhi 2009). In this study, company size is measured as the natural logarithm of total assets of the company.…”

Section: Control Variablesmentioning

confidence: 99%

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

Akbaş

2016

South East European Journal of Economics and Business

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This study primarily aims to analyze the relationship between selected board characteristics and the extent of environmental disclosure in annual reports of Turkish companies, using a sample of 62 non-financial firms listed on the BIST-100 index at the end of 2011. The content analysis is used to measure the extent of environmental disclosure. Four board characteristics, namely board size, board independence, board gender diversity and audit committee independence, are considered as the independent variables that may have an impact on the extent of the environmental disclosures of Turkish companies. According to the results of the regression analysis, only board size has a statistically significant and positive relationship with the extent of environmental disclosure. This result implies that firms with larger boards disclose more environmental information than firms with smaller boards. On the other hand, the rest of the independent variables are found to be unrelated to the extent of environmental disclosure. The low degree of independence and gender diversity on the boards of the sample companies for the time period analyzed in the study could be one possible explanation for this result.

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“…One such study is research by González-Benito et al (2011), who find that the more the pressure from stakeholders, including shareholders, a company perceives, the better its environmental performance will be. Liu and Anbumozhi (2009) conclude that the influence from shareholders on environmental disclosure by listed companies in China is still small.…”

Section: Explaining Marginal Sri Effectivenessmentioning

confidence: 89%

The effectiveness of socially responsible investment: a review

Wagemans

Koppen

Mol

2013

Journal of Integrative Environmental Sciences

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Over the past two decades, an increasing number of shareholders have begun to consider non-financial criteria, such as social and environmental criteria, in making investment decisions and executing shareholders rights. Investing based on such criteria is often labelled socially responsible investment (SRI). This article reviews the actors in SRI, the motives for SRI, relevant theoretical frameworks and the effectiveness of SRI in changing environmental, social and corporate governance (ESG) performance of public companies. Various actors with different motives engage in SRI through distinct strategies. Although the effects of SRI strategies are difficult to identify and quantify, overall, SRI does not yet play a major role in changing ESG performance. Several factors can be identified that impede SRI in improving ESG performance, together forming an action agenda for SRI researchers and practitioners. The research agenda for SRI studies should include examining poorly studied engagement strategies; identifying the factors that govern SRI effectiveness; elucidating the relationship between shareholders and other actors, such as NGOs, governments and media; and building theoretical frameworks to understand and analyse SRI, for which the theory of stakeholder salience and ecological modernisation theory provide promising starting points.

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Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies

Cited by 598 publications

References 33 publications

Trends and determinants of corporate non-financial disclosure in Greece

Trends and determinants of corporate non-financial disclosure in Greece

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

The effectiveness of socially responsible investment: a review

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