The relationship between environmental performance and environmental disclosure

Sutantoputra, Aries; Lindorff, Margaret; Johnson, E. Prior

doi:10.1080/14486563.2011.646752

Cited by 65 publications

(48 citation statements)

References 30 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Meanwhile, there are inconsistencies in the results of profitability research on CSR disclosure. Several previous research findings found that the results of profitability is not proven significantly affected the level of CSR disclosure (Krisna & Suhardianto, 2016;Marfuah & Cahyono, 2011;Riantani & Nurzamzam, 2015;Sunarsih & Nurhikmah, 2017;Sutantoputra et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

“…In other words, profitable companies must justify that they operate within the norms of society. Instead, (Krisna & Suhardianto, 2016;Marfuah & Cahyono, 2011;Riantani & Nurzamzam, 2015;Sunarsih & Nurhikmah, 2017;Sutantoputra et al, 2012) found no relationship between corporate profitability and the level of CSR disclosure. Consistent with previous research, current research will use return on assets as a measure of profitability.…”

Section: Introductionmentioning

confidence: 99%

“…Good environmental performance, which is then also being disclosed in the annual report, will attract more investors (Al-Tuwaijri, Christensen, & Hughes, 2004;Cho & Roberts, 2010;Clarkson, Li, Richardson, & Vasvari, 2008;Yendrawati & Tarusnawati, 2013). However, some studies have found that there is no significant relationship between environmental performance and CSR disclosure (Dobler et al, 2015;Freedman & Jaggi, 1982;Sutantoputra et al, 2012;Wiseman, 1982).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri

Alvionita

Gunardi

2017

ijsam

View full text Add to dashboard Cite

Abstract:Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

show abstract

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Asmeri

Alvionita

Gunardi

2017

ijsam

View full text Add to dashboard Cite

show abstract

“…From the micro-level (e.g., enterprises, companies, and institutions), however, a multitude of studies on analyzing the environmental information disclosure has been conducted in the academic community [16][17][18][19]. If government information were more transparent, it would be more beneficial to the improvement of eco-efficiency [20].…”

Section: Introductionmentioning

confidence: 99%

Can More Environmental Information Disclosure Lead to Higher Eco-Efficiency? Evidence from China

Huang

Neng-sheng

2018

Sustainability

View full text Add to dashboard Cite

The present paper investigates the impact of pollution information transparency index (PITI) on eco-efficiency using a novel panel dataset covering 109 key environmental protection prefecture-level cities in China over the period [2008][2009][2010][2011][2012][2013][2014][2015]. We apply an extended data envelopment analysis (DEA) model, simultaneously incorporating metafrontier, undesirable outputs and super efficiency into slack-based measure (Meta-US-SBM) to estimate eco-efficiency. Then, the bootstrap Granger causality approach is utilized to test the unidirectional Granger causal relationship running from PITI to eco-efficiency. Results of DEA model show that there exist significant spatiotemporal disparities of eco-efficiency, on average, the eco-efficiency in eastern region is relative higher than those of central/western region. Estimates of ordinary least square (OLS) method, quantile regression, and spatial Durbin model document that the evidence of an inverted-U-shaped relation between PITI and eco-efficiency is supported, and the turning points vary from 0.3370 to 0.4540 with different model specifications. Finally, supplementary analysis of panel threshold model also supports the robust findings. Policy implications are presented based on the empirical results.

show abstract

“…Other studies found a negative relation, such as those by Sutantoputra, Lindorff and Johnson (2012) and Cho et al (2012). It should be emphasized that the empirical investigation of the relationship between disclosure and performance is not consolidated (CLARKSON et al, 2008).…”

Section: Measurement Of Stakeholder Interests Fulfillmentmentioning

confidence: 91%