Effect of corporate risk management disclosure on financial performance of non-financial service firms listed at Nairobi Securities Exchange, Kenya

Gatimbu, Karambu Kiende; Kimathi, Henry; Wabwire, Joseph Masinde

doi:10.1504/ijbcrm.2017.086065

Cited by 16 publications

(16 citation statements)

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“…Carbon emission disclosures. In contrast, the research conducted by the research [22] found that company size does not affect carbon emission disclosures. The results of research conducted by the research [22] find that financial performance has a significant positive effect on environmental disclosure.…”

Section: Literature Reviewmentioning

confidence: 75%

“…In contrast, the research conducted by the research [22] found that company size does not affect carbon emission disclosures. The results of research conducted by the research [22] find that financial performance has a significant positive effect on environmental disclosure. The findings are different from the research conducted by the researches [11,14], who found that financial performance does not affect environmental disclosure.…”

Section: Literature Reviewmentioning

confidence: 75%

“…With this, it is assumed that if the companies have good financial performance, the disclosure of environmental responsibility will increase to fulfill the responsibility to stakeholders. Previous research conducted by Gatimbu and Wabwire [22] found empirical facts that financial performance has a significant positive effect on the disclosure of corporate environmental performance. Therefore, the researchers assume that there is a significant positive relationship between the PROPER rating as a factor that mediates the increase in carbon emissions in obtaining a better rating for the benefit of stakeholders.…”

Section: H4 Financial Performance Has a Significant Positive Effect O...mentioning

confidence: 92%

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The Determinants of Carbon Emission Disclosures with Proper Rating as a Mediating Variable in Non-Financial Companies in Indonesia

Sari¹,

Widiastutik²,

Khafid³

et al. 2023

IJSDP

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The results of previous studies vary regarding the effect of company size and financial performance on disclosure of carbon emissions. This article aims to find empirical evidence of the effect of company size and financial performance on disclosure of carbon emissions by adding PROPER rating as a mediating variable as the novelty of this study. The population is 144 non-financial companies listed on the IDX in 2015-2019. The results show that company size affects PROPER rating and disclosure of carbon emissions. Meanwhile, financial performance has no effect on disclosure of carbon emissions with a PROPER rating. PROPER rating can mediate the effect of company size on disclosure of carbon emissions, but PROPER rating is not able to mediate ROA on Carbon Emissions. The implications of the findings of this research, companies, governments, investors and stakeholders in decision making related to Carbon Emission Disclosure. For example choosing a company that has a greater level of relationship with the environment or including a high-profile company as a place to invest. In addition, academics can develop models and replace financial performance proxies with other proxies related to leverage, liquidity and solvency.

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Section: Literature Reviewmentioning

confidence: 75%

Section: Literature Reviewmentioning

confidence: 75%

Section: H4 Financial Performance Has a Significant Positive Effect O...mentioning

confidence: 92%

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The Determinants of Carbon Emission Disclosures with Proper Rating as a Mediating Variable in Non-Financial Companies in Indonesia

Sari¹,

Widiastutik²,

Khafid³

et al. 2023

IJSDP

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“…To collect the data set for testing hypotheses 1, 2, 3 and 4, content analysis of 10 annual reports of the studied firms was conducted. The choice of content analysis is consistent with prior disclosure studies [see Nawaiseh, 2015;Gatimbu & Wabwire, 2016]. Any disclosed indicator (item) of sustainable development goals in the annual reports was scored 1 or 0 if not disclosed.…”

Section: Methodsmentioning

confidence: 94%

Assessment of the level of Realization of Sustainable Development Goals: Evidence from Manufacturing Firms in Nigeria

Onuoha

Okoye²

2020

ASSRJ

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Studies on the extent of realization of the sustainable development goals from the perspective of manufacturing firms in Nigeria are sparse. Accordingly, this study investigates: the extent sustainable development goals have been realized by manufacturing firms in Nigeria; the extent the social strand of sustainable development goals has been realized by the firms; the extent the environmental strand of sustainable development goals has been realized by the firms and the difference between the extent of realization of the social and environmental strands of the sustainable development goals by these firms. To achieve the above objectives, primary data set was collected from the 2017 annual reports of ten manufacturing firms in Nigeria using content analysis. The collected data were analyzed using t test and wilcoxon signed rank test for related samples. The results of the analysis indicate that: the extent of realization of sustainable development goals by manufacturing firms in Nigeria is insignificant, the extent of realization of the social strand of sustainable development goals by the firms is significant and the extent of realization of the environmental strand of sustainable development goals by the firms is insignificant. The result further shows a significant difference between the extent of realization of the social and environmental strands of the sustainable development goals by the firms. The results of this study offer insight that would enable policy makers to insist on tighter environmental measures for manufacturing firms in Nigeria.

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“…ROA as a proxy for profitability has widely been used (Delmas, Birch &Lim 2015). The use of panel data in profitability measures help smooth the effects of managerial manipulation and disparate accounting policies (Gatimbu & Wabwire, 2016).…”

Section: Financial Performancementioning

confidence: 99%

Environmental sustainability and financial performance of the small‐scale tea processors in Kenya

et al. 2018

Self Cite

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In the light of global warming, natural resource depletion and increasing stakeholder demand for environmental sustainability; corporate entities are compelled to reexamine their impact on the biophysical environment. Although the debate on how investment in environmental sustainability impacts on the corporates themselves is inconclusive, it is clear that combating negative environmental impacts can be very expensive and may substantially reduce the profits. Thus, this study sought to establish the relationship between environmental efficiency and profitability of small‐scale tea processors in Kenya. Using a random effects model on a 5‐year panel data (2012–2016) on all the 54 small‐scale tea processors in Kenya, the study found a negative correlation between environmental efficiency and profitability. The tea processors, whose environmental efficiency score was above 80%, recorded a paltry profitability of not more than 1.23%. The policy implication is that the tea processors may require motivation to take up environment conserving innovations and technologies in their production processes. These motivations could take the form of government subsidies or tax waivers on such innovations and technologies.

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Effect of corporate risk management disclosure on financial performance of non-financial service firms listed at Nairobi Securities Exchange, Kenya

Cited by 16 publications

References 0 publications

The Determinants of Carbon Emission Disclosures with Proper Rating as a Mediating Variable in Non-Financial Companies in Indonesia

The Determinants of Carbon Emission Disclosures with Proper Rating as a Mediating Variable in Non-Financial Companies in Indonesia

Assessment of the level of Realization of Sustainable Development Goals: Evidence from Manufacturing Firms in Nigeria

Environmental sustainability and financial performance of the small‐scale tea processors in Kenya

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