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Factors influencing environment disclosure quality and the moderating role of corporate governance

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  • Badingatus Solikhah
  • Ukhti Maulina

Abstract

This present study aims to investigate the quality and scope of environmental disclosure (ED) in environmentally sensitive manufactures. It also analyzes the effect of media coverage, environmental award, and financial performance on the quality of environmental disclosure and the extent to which the implementation of corporate governance (CG) principles in moderating these factors. This study used 135 manufacturing companies listed in the Indonesian Stock Exchange during 2012–2016. Partial least squares–structural equation modeling (PLS-SEM) has been employed to test the research hypothesis. The results point out that media coverage and awards associated with the quality of environmental disclosure. The media coverage and environmental awards can improve the quality of environmental disclosure and the correlation will increase if the company pays attention to the implementation of CG principles. This finding supports a comprehensive view of corporate governance which includes disclosure. Empirical findings indicate that external pressures such as media coverage and competitions lead to an appreciation that can increase voluntary environmental disclosure, therefore highlighting the central role of community engagement, media, and non-governmental organizations. Government supervision is important in ensuring the implementation of environmental disclosure that aligns with applicable regulations.

Suggested Citation

  • Badingatus Solikhah & Ukhti Maulina, 2021. "Factors influencing environment disclosure quality and the moderating role of corporate governance," Cogent Business & Management, Taylor & Francis Journals, vol. 8(1), pages 1876543-187, January.
    • Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1876543
    DOI: 10.1080/23311975.2021.1876543
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    Cited by:

    1. Simms Mensah Kyei & Nereida Polovina & Seyram Pearl Kumah, 2022. "The dynamic relationship between bank risk and corporate governance in Africa," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2124597-212, December.
    2. Ewelina Zarzycka & Joanna Krasodomska, 2021. "Environmental key performance indicators: the role of regulations and stakeholder influence," Environment Systems and Decisions, Springer, vol. 41(4), pages 651-666, December.
    3. Annisa Nabilah Hasan & Muhammad Wahyuddin Abdullah & Roby Aditiya, 2023. "Determinants of Disclosure of Carbon Emissions Moderated Profitability in Manufacturing Companies on the Indonesia Stock Exchange," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(7), pages 1705-1714, July.
    4. Mônica Cavalcanti Sá de Abreu & Romulo Alves Soares & Victor Daniel‐Vasconcelos & Vicente Lima Crisóstomo, 2023. "Does board diversity encourage an environmental policy focused on resource use, emission reduction and innovation? The case of companies in Latin America," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1161-1176, May.
    5. Wunhong Su & Xingxing Hu & Liuzhen Zhang, 2023. "Association Between Directors With Foreign Experience and Firms’ Environmental Disclosure," SAGE Open, , vol. 13(4), pages 21582440231, December.

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