Indonesia Conference Directory


<< Back

The Effect of Company Characteristics and Corporate Governance on the Quantity of Environmental Disclosure
Indah Fajarini Sri Wahyuningrum (a), Shanty Oktavilia (b), Andryan Setyadharma (b), Heri Yanto (a), Arief Yulianto (c), Arum Triasih (a)

(a)Accounting Departments,
Faculty of Economics, Universitas Negeri Semarang,
(b) Economics Department, Faculty of Economics, Universitas Negeri Semarang
(c) Management Department, Faculty of Economics, Universitas Negeri Semarang


Abstract

The aims of this study is to examine the effect of companies characteristics and good corporate governance on the quantity of environmental disclosure. The population of this study is companies listed on the Australian Securities Exchange (ASX) in year of 2017. This study using the top 100 companies on the ASX by the highest market capitalisation as a sample and all companies included and represented on the ASX 100 Index. The results showed that company size, industry type, board size, and gender had a significant positive effect on environmental disclosure, whereas company age did not affect the quantity of environmental disclosure. Based on the results of the study, it can be concluded that companies that fall into the category of sensitive industry disclose more environmental information than companies that fall into the category of non-sensitive industries. This finding can help regulators draft appropriate laws for the industry regarding specific environmental disclosure practices and conduct environmental performance assessments on companies, to assess the extent to which companies have been responsible for the environmental impacts caused by their operations.

Keywords: Company Characteristics; Corporate Governance; Environmental Disclosure

Topic: Sustainable Development

Link: https://ifory.id/abstract/AF7YhTjQa6wL

Conference: The 1st International Conference on Environment, Sustainability Issues and Community Development (INCRID 2019)

Plain Format | Corresponding Author (Indah Fajarini)

Featured Events

<< Swipe >>
<< Swipe >>

Embed Logo

If your conference is listed in our system, please put our logo somewhere in your website. Simply copy-paste the HTML code below to your website (ask your web admin):

<a target="_blank" href="https://ifory.id"><img src="https://ifory.id/ifory.png" title="Ifory - Indonesia Conference Directory" width="150" height="" border="0"></a>

Site Stats