Open AccessEffect of Company Characteristics and Corporate Governance on the Quantity of Environmental Disclosure
Author(s) -
Indah Fajarini Sri Wahyuningrum,
Heri Yanto,
Shanty Oktavilia,
Andryan Setyadharma,
Agung Yulianto,
A. Triasi
Publication year - 2020
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/448/1/012084
Subject(s) - business , accounting , corporate governance , index (typography) , market capitalization , population , finance , geography , context (archaeology) , demography , archaeology , sociology , world wide web , computer science , stock market
The aim of this study is to examine the effect of companies’ characteristics and corporate governance on the quantity of environmental disclosure. The population of this study was listed companies on the Australian Securities Exchange (ASX) in the year of 2017. This study used the top 100 companies on the ASX by the highest market capitalisation as samples. All companies included and represented on the ASX 100 index and used multiple regression analysis as analysis technique. The results indicates that company size, industrial type had a significant positive effect on environmental disclosure. This study also concludes that companies that fall into the category of sensitive industry disclose more environmental information than companies that fall into the category of non-sensitive industries. Furthermore, this finding can help regulators draft appropriate laws for the industry regarding specific environmental disclosure practices and conduct environmental performance assessments on companies, to assess the extent to which companies have been responsible for the environmental impacts caused by their operations.