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.%p

DOI: https://doi.org/10.14710/jaa.18.1.%25p

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

Citation Format:

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.

Fulltext View|Download

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

Article Metrics:

Article Info

Section: Articles

Language : EN

In Volume 18, Nomor 1, Tahun 2021

Recent articles

PENGARUH FRAUD PENTAGON DALAM PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 PENGARUH PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KUALITAS LABA Faktor – Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan FMCG di Indonesia More recent articles

Most cited articles

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA PENGAWASAN UNTUK PEMBERANTASAN KORUPSI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL More cited articles

Last update:

No citation recorded.

Last update: 2024-04-26 10:42:33

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).