Revisiting the relationship between corporate governance and corporate social and environmental disclosure practices in Pakistan

Ashfaq, Khurram; Rui, Zhang

doi:10.1108/srj-01-2017-0001

Cited by 46 publications

(55 citation statements)

References 40 publications

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“…The greater the number of audit committees in a company, the wider the company's environmental disclosure will be. In line with research conducted by Sari et al (2018); Ashfaq & Rui (2019) and Dewi (2019) which state that the size of the audit committee has a positive and significant effect on environmental disclosure. Still, it is different from the research results of Wardani & Haryani (2018); and Kurniawan (2019) which state that there is no effect between the two.…”

Section: The Effect Of Audit Committee Size On Environmental Disclosuresupporting

confidence: 87%

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The Determinants of Environmental Disclosure in Companies in Indonesia

Maulia

Yanto

2020

jda

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The purpose of this study is to identify the factors that influence environmental disclosure. The study population is 156 companies consisted of companies in the agricultural sector, the consumer goods industry sector, and the basic & chemical industry sector which were listed on the Indonesia Stock Exchange and participated in PROPER 2014-2018. The purposive sampling method was used to determine the research sample in order to obtain 26 company samples or 130 units of analysis. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that the level of environmental disclosure in the three corporate sectors in Indonesia is classified as low, due to the absence of standard guidelines for conducting environmental disclosure, so it is still voluntary. The results also show that the variables of board commissioners’ size, size of the audit committee, environmental certification, profitability, and company size have a significant positive effect on environmental disclosure, while leverage has no effect on environmental disclosure. With the low level of corporate environmental disclosure in Indonesia, it is hoped that the government can establish standard, precise, and mandatory guidelines so that companies can further increase information regarding environmental disclosure.

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Section: The Effect Of Audit Committee Size On Environmental Disclosuresupporting

confidence: 87%

“…In line with research conducted by (Sari et. al, 2018); (Dewi, 2019); Muttakin (2015) and Ashfaq & Rui (2019) that there is a positive and significant relationship between the size of board of commissioners and environmental disclosure.…”

Section: H1mentioning

confidence: 97%

The Determinants of Environmental Disclosure in Companies in Indonesia

Maulia

Yanto

2020

jda

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“…Therefore, large companies will prevent the emergence of negative opinions that threaten the continuity of the company with more environmental disclosure. Diantimala & Amril (2018), Ashfaq & Rui (2018), and Ismail et al 2018found firm size obtains significant positive result with environmental disclosure.…”

Section: Introductionmentioning

confidence: 94%

“…Diantimala & Amril (2018), Ashfaq & Rui (2018), Ismail et al, (2018) produced finding that firm size has a significant positive effect on corporate environmental disclosure. Other studies conducted by Darus et al(2014), Ariningtika & Kiswara (2013) and Anggrarini & Taufiq (2017) find that firm size does not affect environmental disclosure significantly.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Earnings Management, Managerial Ownership, and Firm Size on Environmental Disclosure with Environmental Performance as Moderating

Chaq

Wahyudin

2020

aaj

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The purpose of this study is to analyze and determine the effect of earnings management, managerial ownership, and firm size on environmental disclosure by environmental performance as moderation. Non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017 as many as 385 companies were taken as the population in this study. The use of purposive sampling method produced 64 units of analysis from 16 companies. Moderate regression analysis through absolute number differences was applied as a data analysis technique using the IBM SPSS 24 Program. The results of this study indicate that earnings management, managerial ownership, and firm size do not have significant effect on environmental disclosure. In addition, environmental performance does not significantly moderate the effect of earnings management on environmental disclosure and does not significantly moderate the effect of firm size on environmental disclosure. Environmental performance can only significantly moderate the effect of managerial ownership on environmental disclosure. This study concludes that only managerial ownership driven by environmental performance will affect the extent of the company’s environmental disclosure.

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“…Numerous studies investigated CSR reporting and its interrelation with corporate governance (Li & Zhang, 2010;Choi et al, 2013;Ashfaq & Rui, 2019) suggesting that there is a positive relationship between board of directors (Fuente et al, 2017), presence of audit committee (Fallah & Mojarrad, 2019), CEO duality (Khan et al, 2012) board gender representation (Barako & Brown, 2008), company size (Dias & Craig, 2017) and ownership type (Akin & Yilmaz, 2016) and concentration (Majumderet al, 2019).…”

Section: Introduction and Literature Reviewmentioning

confidence: 99%

CSR and ownership interrelation: evidence from Estonia

Glushkova

Gurvitš-Suits

2019

EurInsStud

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With time Corporate Social Responsibility (CSR) attracts has become a matter of high attention and it is obvious that its influence on companies is increasing. More and more organizations both in Estonia and worldwide are voluntarily implementing non-financial reporting as a part of their business strategy. These initiatives seem to have high impact on the reputation and recognition of the company by stakeholders. The aim of the present research is to investigate whether the type of ownerships is related to the way the company presents CSR related information and the focus of these disclosures. Authors studied the available information of top100 Estonian most successful companies to find out the type of ownership and the type of CSR-related disclosures (web-site or non-financial report) as well as the focus of the reporting about the most popular and commonly used certificates related (health, safety, environment and quality). The findings of the present research clearly demonstrate that Estonian companies have implemented CSR reporting practices with website being the main channel of presentation of CSR related information. It is also important, that the leading issue of CSR disclosure for all types of companies are environmental performance as well as environmental and quality management certification. Results indicated that in case of individual ownership CSR disclosures are less frequent and less aspects are reported, while in case of corporate and institutional ownership, CSR reporting is widely adopted and the wide scope of aspects is reported. In general, it may be concluded that the type of ownership has impact of the type and focus of CSR reporting.

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Revisiting the relationship between corporate governance and corporate social and environmental disclosure practices in Pakistan

Cited by 46 publications

References 40 publications

The Determinants of Environmental Disclosure in Companies in Indonesia

The Determinants of Environmental Disclosure in Companies in Indonesia

The Effect of Earnings Management, Managerial Ownership, and Firm Size on Environmental Disclosure with Environmental Performance as Moderating

CSR and ownership interrelation: evidence from Estonia

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