Women on Boards and Greenhouse Gas Emission Disclosures and Impact on Corporate Reputation

Daromes, Fransiskus Eduardus; Mônica, Mônica

doi:10.2139/ssrn.3434917

Cited by 5 publications

(8 citation statements)

References 11 publications

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“…Recent scholars find the effect to be contrary, in which investing in environmental reporting (CED/CCD) leads to economic advantage as evidenced in (Soewarno et al, 2018;Saka & Oshika, 2014;He et al, 2013;Ziegler, Busch, & Hoffmann, 2011). Reporting carbon performance can improve companies' carbon reputation, which leads to improving CFP (Daromes & Monica, 2020;Rohani, 2016). Soewarno et al (2018) find that Indonesian listed companies are having greater ROA when disclosing more carbon emissions.…”

Section: Ccd and Cfp Linkagementioning

confidence: 99%

“…Climate change also impacts companies' sales (Stechemesser et al, 2015), yet this area is still under-researched. More GHG emission disclosure can produce better sales due to better transparency (Daromes & Monica, 2020). Deloitte's (2020) survey shows millennials and Gen Z preference towards buying products from companies with environmental stewardship.…”

Section: Introductionmentioning

confidence: 99%

“…Both emission mitigation and climate adaptation are important for business (Okereke, 2007 as cited in Wittneben and Kiyar, 2009;Wittneben and Kiyar, 2009). Prior research in Indonesia mostly uses the CDP checklist as their indicators (Daromes & Monica, 2020;Nurdiawansyah et al, 2018;Soewarno et al, 2018;Kelvin et al, 2017;Cahya, 2016;Irwhantoko & Basuki, 2016;Jannah, 2014). This is reasonable since TCFD's recommendations were published in 2017.…”

Section: Introductionmentioning

confidence: 99%

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Climate Change Disclosure Impact on Indonesian Corporate Financial Performance

Iriyadi

Antonio

2021

Journal of Accounting and Business Dynamics

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This paper aims to observe the impact of climate change disclosure (CCD) towards corporate financial performance (CFP) proxied by returns on assets (ROA), return on sales (ROS), and sales growth. Linear and non-linear approaches are employed for this research. Recommendation from Task Force on Climate-Related Financial Disclosures (TCFD) are applied for content analysis to obtain CCD scores. The target population in this study is 45 best performing companies (LQ45) listed on the Indonesia Stock Exchange (IDX) that disclosed sustainability report from 2014 to 2018. The number of observations is 72 year-companies. The findings show that CCD in large companies decreases ROS and improves ROA, yet in general, the improvement occurs in the long term for ROA and sales growth after a certain level is met (U-curve). In general, providing climate-related information will eventually pay. Financial improvement of the companies has increased despite of low quality of CCD and an indication of positive customer reaction to CCD is noticeable.

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Section: Ccd and Cfp Linkagementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Climate Change Disclosure Impact on Indonesian Corporate Financial Performance

Iriyadi

Antonio

2021

Journal of Accounting and Business Dynamics

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“…According to Fombrun et al (2000) and Daromes and Monica (2019), Jao et al, (2020) corporate reputation as a perceptual representation of a company's past actions and future prospects that illustrates the overall attractiveness of a company when compared to other organizations. Corporate reputation is measured using data from the Corporate Image Award (CIA) (www.imacaward.com).…”

Section: Corporate Reputationmentioning

confidence: 99%

Joint impact of Philanthropy and Corporate Reputation on Firm Value

Daromes

Gunawan

2020

jda

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This study investigates the effect of philanthropy on firm value with company reputation as a moderating variable. The population used in this study are all non-financial companies listed on the Indonesian Stock Exchange during (IDX) 2015 - 2017. Total samples are 38 companies for the 3 years selected by purposive sampling. This study uses secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each company’s official website. The results of the analysis show that the effect of philanthropy on firm valuehas a non-significant effect. The findings also indicate that corporate reputation is able to moderate the influence of philanthropy on firm value. This finding implies that the role of corporate reputation is very important for the survival of the company. The good relationship between the company and their stakeholders, especially the community through philanthropic activities will increase the firm value and corporate reputation.

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“…First, it provides a methodological contribution through its application of the TCFD framework and recommendations as a measure of the extent to which firms embrace climate change disclosures. While previous studies (Daromes, 2019; Kelvin et al, 2019; Saka & Oshika, 2014) mostly focus on carbon emission disclosure, which is only one component of the TCFD framework, our measure of climate change performance is more comprehensive since it incorporates all the TCFD elements. This study finds a significant negative relationship between CCDP and financial distress, implying that firms are less likely to experience financial distress if they materially embrace and disclose the financial and stakeholder implications of climate change on their business.…”

Section: Introductionmentioning

confidence: 99%

Climate change performance and financial distress

et al. 2022

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Given the crucial role that environmental accounting plays in sustainable development, this study investigates the relationship between climate change disclosure performance (CCDP) and financial distress as well as the moderating impact of litigation, the existence of a risk committee, the employment of Big4 auditing firms and the level of audit fees. Utilising a sample of the top 300 Australian Securities Exchange (ASX)‐listed non‐financial firms over the period 2008–2019 and ordinary least squares (OLS) regression analysis with fixed effects, it is found that higher levels of CCDP are related to lower levels of financial distress. Additionally, the significant association between CCDP and financial distress is manifested in firms with low litigation risk, firms with a risk committee, firms that employ Big4 auditing firms and firms that incur a higher level of audit fees. Additional tests that mitigate self‐selection and endogeneity, such as propensity score matching (PSM) and the system generalised method of moments (GMM), show that our findings are robust. Finally, our findings shed light on managers' strategic behaviour in relation to the consideration of, and transparency around, climate change risks.

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Women on Boards and Greenhouse Gas Emission Disclosures and Impact on Corporate Reputation

Cited by 5 publications

References 11 publications

Climate Change Disclosure Impact on Indonesian Corporate Financial Performance

Climate Change Disclosure Impact on Indonesian Corporate Financial Performance

Joint impact of Philanthropy and Corporate Reputation on Firm Value

Climate change performance and financial distress

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