Social Stakeholders' Pressure on Environmental Accounting Reporting in Small and Medium Enterprises – Evidence from China

Tahajuddin, Sulaiman; Zhao, Xiaojie; Kassim, Abdul Wahid Mohd; Noordin, Raman

doi:10.47607/ijresm.2021.470

Cited by 4 publications

(2 citation statements)

References 19 publications

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“…Most publications are related to the areas to investigate what, why, and how listed companies disclose, though there might be some other aspects that should be examined extensively and require additional support for further research. Tahajuddin et al (2021) find that society and media boost EA disclosure requirements among small and medium enterprises (SMEs), allowing them to improve their environmental, inventory, and cost-controlling performance, as well as develop more efficient, low-polluting techniques and promote nonpolluting products. Wichianrak et al, (2022) find that voluntary reporting is becoming more prevalent, with emissions data disclosure requirements.…”

Section: Relevant Literaturementioning

confidence: 99%

Two Decades of Environmental Accounting: A Bibliometric Analysis

Thottoli

2022

IJIE

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This article aims to empirically examine research related to environmental accounting (EA) using bibliometric analysis over the span of two decades. As part of the methodology, the study applies bibliometric measures based on the analysis made through Biblioshiny from the Web of Science (WoS) database from 2000 to 2021. The bibliometric analysis found that EA has evolved as a rising discipline, although it still faces several challenges in being recognised in accounting and management research. The number of articles is growing, but a significant number of these papers were published in nonaccounting journals. The limited number of articles and citations suggests that EA is still a developing field. The study has a few limitations, most of which are related to the use of bibliometrics. It only considers articles published in international journals through WoS databases and not conference proceedings. This might exclude a large amount of the current literature and other related research contributions to the field of EA. Business firms can engage in EA to gain competitive advantage and market value by marketising EA as part of their corporate social responsibility to increase value among stakeholders.

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Section: Relevant Literaturementioning

confidence: 99%

Two Decades of Environmental Accounting: A Bibliometric Analysis

Thottoli

2022

IJIE

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“…In this perspective , environmental and social reporting responsibility information caters for the needs of the vulnerable stakeholders and institutional investors . It has been quarrelled that even the agency-based theory regarding the additional information of both social and environment aspects would increase informational symmetry between principal and agents (Baird and Maruping 2021).At a recent time , the demand for corporate accountability in connection to social and environmental disclosure performance have been gaining a remarkable popularity amongst different stakeholders due to massive industrialisation , natural resources degradation , vandalization of ecosystem and overly used labour (Nishitani and Kokubu 2020).In response to the demands of the stakeholders, firms had to disclose the mitigating measures and practices taken in cleaning and preserving the environment by adopting environmental reporting that is attainable to every interested stakeholder (Tahajuddin et al 2021).…”

Section: Introductionmentioning

confidence: 99%

Impact of environmental disclosure on financial health of manufacturing firms

Marimuthu,

Mgilane,

Maama

Global NEST International Conference on Environmental Science &Amp; Technology

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Environmental reporting can help firms stay in compliance with environmental regulations and manage environmental risks. By proactively addressing and disclosing their environmental impact, manufacturing firms can mitigate potential legal and regulatory penalties, fines, and reputation damage, thereby safeguarding their financial performance. In addition to the latter perspective, cost savings and operational efficiency, enhanced reputation and stakeholder engagement, as well as access to capital and investment opportunities, are critical factors to ensure that firms disclose information about their environmental performance, including its impact on the environment, sustainability initiatives, and environmental risks and opportunities to ensure that they maximise their financial performance. Hence, the aim of this study is to explore the relationship between environmental reporting and financial performance of South African listed manufacturing firms. A multiple regression analysis was adopted to achieve the aim by testing the relationship between the variables amongst a sample of 50 manufacturing firms listed on the Johannesburg Stock Exchange (JSE). A content analysis was utilized to attain environmental reporting information themes from the integrated annual reports retrieved from the JSE for the period 2016 to 2020. The results indicate a negative association between environmental reporting responsibility and financial performance, measured by return on equity (ROE) when the components of environmental reporting are tested individually. However, when these components namely: environmental reporting, social reporting and environmental degradation are combined the findings reveal a positive and statistically significant relationship. These results imply that the adoption of environmental reporting, specifically an increase on the quality of environmental reporting results in an increase in the manufacturing firm performance.

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Environmental Disclosure in Italian SMEs: A Theory of Planned Behavior Approach

Crocco,

Zicari

2024

Relational Economics and Organization Governance

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Social Stakeholders' Pressure on Environmental Accounting Reporting in Small and Medium Enterprises – Evidence from China

Cited by 4 publications

References 19 publications

Two Decades of Environmental Accounting: A Bibliometric Analysis

Two Decades of Environmental Accounting: A Bibliometric Analysis

Impact of environmental disclosure on financial health of manufacturing firms

Environmental Disclosure in Italian SMEs: A Theory of Planned Behavior Approach

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