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Website Sustainability Disclosure Analysis: A Case of Publicly-Listed Mining Companies in the Philippines

Author

Listed:
  • Jerwin B. Tubay

    (De La Salle University, Manila, Philippines.)

  • Myra V. De Leon

    (De La Salle University, Manila, Philippines.)

Abstract

This study determined whether the mining company s age, size, profitability and location of mining operations caused differences in level of their sustainability disclosure. Additionally, correlation among these variables is tested. The level of sustainability disclosure was measured using content analysis whereas the age, size, profitability and location are from financial statements and databases. The significant difference was tested using Kruskal Wallis while correlation was tested using Spearman Correlation. The result showed that the differences in the level of disclosures are statistically significant in terms of their sizes and that sustainability disclosures and the size is significantly and positively correlated.

Suggested Citation

  • Jerwin B. Tubay & Myra V. De Leon, 2020. "Website Sustainability Disclosure Analysis: A Case of Publicly-Listed Mining Companies in the Philippines," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 23-30.
    • Handle: RePEc:eco:journ2:2020-01-4
    as

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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Website disclosure; Mining Company; Sustainability;
    All these keywords.

    JEL classification:

    • Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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