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A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets

Author

Listed:
  • Mejda Mahmoudi Akrout

    (University of Manouba)

  • Hakim Ben Othman

Abstract

The purpose of this study is to investigate environmental disclosure determinants in Arab Middle Eastern and North African (MENA) companies. In this regard, we investigate factors which are specific to this context. We include the ‘business culture’ variable inherited from former colonisers and main economic partners and the ‘state ownership’ and ‘family ownership’ variables. In addition, we consider “Country’s Internet Penetration†as a new explanatory variable which is expected to influence environmental disclosure on the web site. Using a sample of 153 web sites of listed companies, findings show a negative and significant relationship between environmental disclosure and ‘family ownership’. Moreover, consistent with prior work, the level of environmental disclosure is substantially affected by company size and performance

Suggested Citation

  • Mejda Mahmoudi Akrout & Hakim Ben Othman, 2013. "A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets," Journal of Reviews on Global Economics, Lifescience Global, vol. 2, pages 46-59.
    • Handle: RePEc:lif:jrgelg:v:2:y:2013:p:46-59
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    Citations

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    Cited by:

    1. Ali Meftah Gerged & Eshani S. Beddewela & Christopher J. Cowton, 2023. "Does the quality of country‐level governance have an impact on corporate environmental disclosure? Evidence from Gulf Cooperation Council countries," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 1179-1200, April.
    2. Ali M Gerged & Christopher J Cowton & Eshani S Beddewela, 2018. "Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 572-587, May.
    3. Shoumik Rahman Mehedy & Hasan Mahmud Sajib & Rezaul Karim, 2018. "Environmental Reporting Practices of Listed Companies in Bangladesh," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 178-193, July.
    4. Marius Sorin Dinca & Mara Madaleno & Mirela Camelia Baba & Gheorghita Dinca, 2019. "Environmental Information Transparency—Evidence from Romanian Companies," Sustainability, MDPI, vol. 11(18), pages 1-22, September.
    5. Ali Meftah Gerged & Eshani Beddewela & Christopher J. Cowton, 2021. "Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 185-203, January.

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