The Influence of Profitability, Leverage, and Board Characteristics on Corporate Environmental Disclosure in Asia Pacific Market

Solehah Ayu Maharani; Fuad Fuad

doi:10.14710/jaa.18.1.105-127

DOI: https://doi.org/10.14710/jaa.18.1.105-127

The Influence of Profitability, Leverage, and Board Characteristics on Corporate Environmental Disclosure in Asia Pacific Market

Solehah Ayu Maharani - Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

*Fuad Fuad

- Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia

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Abstract

This Paper Examines the influence of profitability, leverage, and board characteristics on the environmental disclosure under ISO 26000. Data were collected from 5440 firm-year observations from 12 countries in Asia Pacific. Our study finds that profitability, leverage, and board characteristics do not significantly affect environmental disclosure. Nevertheless, this research can explain that the awareness of environmental policy for employees and society must be improved. Especially in maintaining the social and environmental welfare to their surroundings and increasing the demand of the stakeholders.

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Keywords: Environmental disclosure; Profitability; Leverage; Board Independence; Board Diversity; ISO 26000

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Section: Articles

Language : EN

In Volume 18, Nomor 1, Tahun 2021

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