Determinants of environmental disclosure: investigating new and conventional corporate governance characteristics

Giannarakis, Grigoris; Andronikidis, Andreas; Sariannidis, Nikolaos

doi:10.1007/s10479-019-03323-x

Cited by 111 publications

(127 citation statements)

References 90 publications

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“…Company size has featured as an essential variable or determinant of disclosure levels (Iatridis 2013 ). In general, there are three leading indicators for measuring the size of a company: market value (D'Amico et al 2016 ), operating income (Giannarakis et al 2019 ), and total assets (Welbeck et al 2017 ). The market value is greatly affected by market fluctuations and has more significant uncertainty (X. Liu and Anbumozhi 2009 ).…”

Section: Methodsmentioning

confidence: 99%

“…Factors that determine environmental information disclosure can be categorized into internal and external factors (Macagnan and Fontana 2013 ; Giannarakis et al 2019 ; Welbeck et al 2017 ). On external factors, the media (Odoemelam and Okafor 2018 ), government (Welbeck et al 2017 ), and consumer (X. Liu and Anbumozhi 2009 ) all contribute to the disclosure of environmental accounting information.…”

Section: Literature Reviewmentioning

confidence: 99%

“…The government can impose laws and fines on companies, thereby compelling companies to disclose the impact of their activities on the environment to information users. External factors, such as regulative pressure (Qian et al 2018 ), competitive mechanism (Giannarakis et al 2019 ), and pressure from non-government organizations (Welbeck et al 2017 ), influence companies’ disclosure of environmental information. According to Malafronte et al ( 2016 ), the effects of environmental management’s organizational ability from an enterprise’s concrete characteristics such as the institutional structure and learning capacity influenced the disclosure of environmental reporting.…”

Section: Literature Reviewmentioning

confidence: 99%

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Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Agyemang

Kong

Twum

et al. 2021

Environ Dev Sustain

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Section: Methodsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Agyemang

Kong

Twum

et al. 2021

Environ Dev Sustain

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“…Mahmood et al [26] pointed out that a large board composed of female directors, and a firm's social responsibility committee contributed to better disclosure of sustainability information. Giannarakis et al [27] use a sample of a total of 278 firms from the United States listed in the Standard and Poor's (S&P) 500. Their results revealed that the age of the youngest director has a negative effect on environmental disclosure, while in contrast independent directors and the presence of lead independent directors strengthen the decision to develop environmental disclosures.…”

Section: Firm Governancementioning

confidence: 99%

Does Internal Control Contribute to a Firm’s Green Information Disclosure? Evidence from China

Rong-bing

Yu-bo

2020

Sustainability

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The literature shows that a firm's environmental information disclosure is affected by internal and external factors. However, it is unclear whether internal control positively impacts a firm's green information disclosure. We collected data from the period 2010-2016 from either environmental reports or the environmental section of social responsibility reports of A-share listed companies in the heaviest polluting industries of the Chinese capital market, 1603 companies in total, and established an evaluation index for measuring firm greenness. Our research indicates that the level of internal control was positively correlated to the firm's greenness level, and deficiencies in internal control were negatively correlated to the firm's greenness level, indicating that high-quality internal control improves company green information disclosure. Pertaining to property rights, the internal control of state-owned enterprises had a significant effect on improving the level of environmental information disclosure. Among five elements of internal control, the internal environment, information and communication elements had a significant positive impact on firm greenness. Compared with samples with uncorrected major deficiencies in internal control, rectified companies' environmental information disclosure was greener. These findings provide empirical evidence for a comprehensive understanding of the non-financial reporting goals of firm internal control, and will become a useful reference for firm green governance decision-making.

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“…For a satisfactory advancement in the direction of corporate sustainability [31][32][33], reporting and control should be connected. Companies that have a sustainability report prepared for immediate use, without carrying out adequate control mechanisms on their way to sustainability, jeopardize their endeavors.…”

Section: Sustainability Reportingmentioning

confidence: 99%

Sustainability Management and Performance in the Urban Corporate Economy: A Systematic Literature Review

et al. 2020

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In this article, we cumulate previous research findings indicating that organizations advance to superior phases of environmental management development in order to attain corporate sustainability by the use of participative decision-making. We contribute to the literature on corporate sustainability management and performance by showing that the correlation between sustainable development governance, organizational knowledge, sustainable organizational development, and corporate sustainability, which shapes corporate environmental and sustainability management. Throughout June 2020, we conducted a quantitative literature review of ProQuest, Scopus, and the Web of Science databases, with search terms including “corporate sustainability”, “corporate sustainability management”, “corporate sustainability performance”, “sustainability reporting”, “sustainable supply chain management”, “sustainable corporate development”, and “environmental management systems”. As we inspected research published exclusively in the past two years, only 338 articles met the eligibility criteria. By eliminating the findings that were questionable, unsubstantiated by replication, or too general, and due to space limitations, we selected 93, mainly empirical, sources. Future research should investigate whether corporate governance systems, through organizational sustainability practices and performance reporting, can shape operational environmental sustainability and sustainable organizational culture.

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Determinants of environmental disclosure: investigating new and conventional corporate governance characteristics

Cited by 111 publications

References 90 publications

Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Does Internal Control Contribute to a Firm’s Green Information Disclosure? Evidence from China

Sustainability Management and Performance in the Urban Corporate Economy: A Systematic Literature Review

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