A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets
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
When requesting a correction, please mention this item's handle: RePEc:lif:jrgelg:v:2:y:2013:p:46-59. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Faisal Ameer Khan)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.