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Determinants of environmental disclosures by Indian industrial listed companies: empirical study

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  • Prem Lal Joshi
  • Mishiel Said Suwaidan
  • Rajesh Kumar

Abstract

The purpose of this paper is to examine the factors influencing the level of environmental disclosure information from a sample of 45 Indian industrial listed companies in their websites. In order to explain the reasons for the disclosure of environmental information by the companies, legitimacy theory is applied in this paper. The evidence shows that there is a tendency to disclose the environmental protection information but the level of disclosures is still low. Multiple regression analysis shows a positive association between size, and industry type with the disclosure index. Large sized firms, which are heavily polluted, tend to disclose higher level of information. However, profitability and financial leverage have no impact on the disclosure level. The study's findings help understand Indian industrial listed firms' behaviour in terms of environmental disclosure.

Suggested Citation

  • Prem Lal Joshi & Mishiel Said Suwaidan & Rajesh Kumar, 2011. "Determinants of environmental disclosures by Indian industrial listed companies: empirical study," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 3(2), pages 109-130.
    • Handle: RePEc:ids:intjaf:v:3:y:2011:i:2:p:109-130
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    Citations

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    Cited by:

    1. Preeti Sharma & Priyanka Panday & R. C. Dangwal, 2020. "Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 208-217, December.
    2. Anna Jessop & Nicole Wilson & Michal Bardecki & Cory Searcy, 2019. "Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations," Sustainability, MDPI, vol. 11(18), pages 1-33, September.
    3. Ezhilarasi G. & K. C. Kabra, 2017. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India," Indian Journal of Corporate Governance, , vol. 10(1), pages 24-43, June.
    4. Moalla Marwa & Bassem Salhi & Anis Jarboui, 2020. "Environmental Audit and Environmental Disclosure Quality," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(1), pages 93-115, March.
    5. Muhammad Faisal Majid & Muhammad Meraj & Muhammad Shujaat Mubarik, 2022. "In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting," Sustainability, MDPI, vol. 14(11), pages 1-20, May.
    6. Barnali Chaklader & Puja Aggarwal Gulati, 2015. "A Study of Corporate Environmental Disclosure Practices of Companies Doing Business in India," Global Business Review, International Management Institute, vol. 16(2), pages 321-335, April.
    7. Rohaida Abdul Latif & Nurul Huda Yahya & Kamarun Nisham Taufil Mohd & Hasnah Kamardin & Arifatul Husna Mohd Ariffin, 2020. "The Influence of Board Diversity on Environmental Disclosures and Sustainability Performance in Malaysia," International Journal of Energy Economics and Policy, Econjournals, vol. 10(5), pages 287-296.

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