Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies

E3S Web of Conferences

Indah Fajarini Sri Wahyuningrum¹  Mochamad Arief Budihardjo² 

[1] Department of Accounting, Faculty of Economic, Semarang State University;Department of Environmental Engineering, Faculty of Engineering, Diponegoro University;

关键词: environmental disclosure;    company financial performance;    company characteristics;   

DOI  :  10.1051/e3sconf/20187310024

来源: DOAJ

【 摘 要 】

The study expects to find positive relations between company financial performance, company characteristics, auditing firm, and the extent of company environmental disclosure. The sample data used in this study is 200 largest Australian listed companies (ASX) in 2014. In order to explain the corporate social responsibility practices in Australian companies, this study used stakeholder and legitimacy theories. The measurement of company environmental disclosure in this study involves nine indicators of environmental disclosure index based on Environmental Social and Governance (ESG). More specifically, the statistical analysis indicates that earnings per share, return on equity, type of company, size of company, age of company, and auditing firm positively influence the company environmental disclosure. On the other hand, the results showed that return on assets has no relationship with company environmental disclosure. Overall, this study has added some information about corporate social disclosure studies focused on environmental disclosure of largest Australian companies.

【 授权许可】

Unknown