Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

Murdiawati, Dewi

doi:10.2991/sores-18.2019.35

Cited by 3 publications

(4 citation statements)

References 9 publications

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“…= 0.180), which is more than the level of significance (0.05 ≥ α). This result disagrees with the study (Murdiawati and Akuntansi, 2019), (Budiharjo, 2019) and (Ong et al, 2014). Accordingly, we accept the null hypothesis.…”

Section: Test Of Second Main Hypothesiscontrasting

confidence: 96%

“…This means an increase in emissions leads to decreases in economic value-added (EVA). This result is consistent with a study by Pillo et al (2017) and Murdiawati and Akuntansi (2019). Accordingly, the null hypothesis is rejected and instead, we accept the following alternative hypothesis: There is an impact of emissions on creating economic value-added (EVA) in the Qatari listed companies.…”

Section: Test Of Second Main Hypothesissupporting

confidence: 91%

“…Yang et al (2020) study found that the disclosure of environmental information positively affected the value of listed Chinese companies. Also, Murdiawati and Akuntansi (2019) pointed out that the disclosure of greenhouse gas emissions and environmental performance positively affects the financial performance of listed Indonesian companies. In this line, Lu and Taylor (2018) conducted a study on 500 big-size US companies that included 20 sectors.…”

Section: Literature Review and Previous Studymentioning

confidence: 99%

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Green Accounting Practices and Economic Value Added: An Applied Study on Companies Listed on the Qatar Stock Exchange

Al-Dhaimesh

2020

IJEEP

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The purpose of this study is to reveal the reality of green accounting practices and their effects on economic value-added (EVA) of the listed companies on the Qatar Stock Exchange (QSE). Content analysis was used to gather study data. the sustainability reports and all other materials related to green accounting subject published by the study sample during the period (2014-2019) was deeply viewed. The study applied on seven sectors consists of 47 companies listed in the Qatar exchange selected based on data availability. The study concluded that the quality of green accounting practices in the listed Qatar companies was weak, was its average in the banking and financial services sector and the telecommunications sector, whereas it's weak in the insurance and real estate sectors. The study also found that there is a statistically significant effect of green accounting on the EVA of listed Qatari companies. The study also found that there is a statistically significant effect of green accounting on EVA of listed Qatari companies. Moreover, energy, materials, and emissions variables have a negative effect on EVA.

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Section: Test Of Second Main Hypothesiscontrasting

confidence: 96%

Section: Test Of Second Main Hypothesissupporting

confidence: 91%

Section: Literature Review and Previous Studymentioning

confidence: 99%

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Green Accounting Practices and Economic Value Added: An Applied Study on Companies Listed on the Qatar Stock Exchange

Al-Dhaimesh

2020

IJEEP

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“…Pada kondisi persaingan bisnis yang semakin kompetitif, perusahaan harus memaksimalkan kegiatan usahanya agar dapat menjamin keberlangsungan usaha. Seringkali kegiatan usaha yang dilakukan berdampak negatif bagi lingkungan yang memicu kerusakan lingkungan (Murdiawati, 2019). Salah satu kerusakan lingkungan yang sudah dirasakan secara global adalah adanya perubahan iklim akibat peningkatan emisi karbon dan gas rumah kaca dari seluruh kegiatan ekonomi.…”

Section: A Pendahuluanunclassified

Pengaruh Pengungkapan Green Accounting pada Sustainability Report terhadap Respon Investor

Shaka,

Dede Abdul Hasyir

2023

JRA

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Abstract. Indonesia is committed to sustainable economic development, so companies also conduct green business practices. To avoid the issue of greenwashing, it is necessary to disclose environmental information or green accounting in the sustainability report. This research aimed to discover the effect of green accounting disclosures, which is reflected in the abnormal returns of companies in the energy sector listed on the IDX in 2019-2021. This study calculated green accounting disclosures using the Global Reporting Initiative (GRI) with 32 environmental items, and abnormal returns was calculated using the single index model cumulatively in the window period (10 days). The data analysis technique uses multiple linear regression, processed using SPSS 24. The results of this study indicate that green accounting disclosures do not affect cumulative abnormal returns. Therefore, companies can increase green accounting disclosures, which can be a competitive advantage for companies in maintaining business continuity in the long term. Abstrak. Indonesia berkomitmen untuk melakukan pembangunan ekonomi berkelanjutan sehingga perusahaan turut melakukan praktik green business. Untuk menghindari isu green washing, diperlukan pengungkapan informasi lingkungan atau green accounting pada sustainability report. Tujuan penelitian ini dilakukan adalah untuk mengetahui pengaruh pengungkapan green accounting yang tercermin dalam abnormal return perusahaan di sektor energi yang terdaftar di BEI tahun 2019-2021. Dalam penelitian ini pengungkapan green accounting dihitung menggunakan Global Reporting Initiative (GRI) dengan 32 item lingkungan serta abnormal return dihitung menggunakan single index model secara kumulatif dalam periode jendela (10 hari). Teknik analisis data menggunakan regresi linear berganda yang diolah menggunakan SPSS 24. Hasil penelitian ini menunjukan bahwa pengungkapan green accounting tidak berpengaruh terhadap cumulative abnormal return. Maka dari itu, perusahaan dapat meningkatkan pengungkapan green accounting yang dapat menjadi keunggulan kompetitif perusahaan dalam mempertahankan keberlangsungan usaha dalam jangka panjang.

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The role of women on board and firm value in the Association of Southeast Asian Nations polluting firms

Claudia,

Lindrianasari

2024

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This study aims to investigate the impact of the presence of women on board, green accounting practices, and carbon emission disclosure on the firm value of heavily polluting companies in the Association of Southeast Asian Nations (ASEAN), with a focus on exploring the moderating effects of women on board. Employing an exploratory quantitative approach, secondary data including financial reports, sustainability reports, and environmental scores from the Bloomberg database were analyzed for 57 ASEAN companies over the period of 2017–2022. Tobin’s Q was utilized as a measure of firm value (Kurnia et al., 2021). This study develops the previous literature on gender diversity (Simionescu et al., 2021) and environmental issues (Al-Dhaimesh, 2020; Choi et al., 2013). The findings reveal that green accounting practices and carbon emission disclosure do not significantly correlate with the firm value, while the presence of women on board does. Moreover, women on board play a significant moderating role in the relationship between green accounting practices, carbon emission disclosure, and firm value. The study also discusses the implications of environmental performance practices on firm valuation based on these findings.

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Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance

Cited by 3 publications

References 9 publications

Green Accounting Practices and Economic Value Added: An Applied Study on Companies Listed on the Qatar Stock Exchange

Green Accounting Practices and Economic Value Added: An Applied Study on Companies Listed on the Qatar Stock Exchange

Pengaruh Pengungkapan Green Accounting pada Sustainability Report terhadap Respon Investor

The role of women on board and firm value in the Association of Southeast Asian Nations polluting firms

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