Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks
This research evaluates the role of environmental pressure on the extend of environmental disclosure of South African banks. Although much research on corporate sustainability disclosure exists, this research is unique since little of the previous research in South Africa has given a closer examinat...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2017-10-01
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| Series: | Environmental Economics |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9233/EE_2017_03cont._Mchavi.pdf |
| _version_ | 1818061856093241344 |
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| author | Nyiko D. Mchavi Collins C. Ngwakwe |
| author_facet | Nyiko D. Mchavi Collins C. Ngwakwe |
| author_sort | Nyiko D. Mchavi |
| collection | DOAJ |
| description | This research evaluates the role of environmental pressure on the extend of environmental disclosure of South African banks. Although much research on corporate sustainability disclosure exists, this research is unique since little of the previous research in South Africa has given a closer examination of environmental pressure implication on the banking sector environmental disclosure. Research data were collected from secondary source, which are available from the sustainability reports of the sample of banks. Data were arranged and analyzed by means of the panel data multiple regression. Findings from the analysis showed that none of the seven environmental pressure variables had a significant relationship with banks’ environmental disclosure, which confirms assertion in the literature that banks are not much concerned with environmental issues. In conclusion, the research made some recommendations, which include that future researchers should expand the number of banks by including other financial institutions. Additionally, more research should be conducted to ascertain why external pressure is not very effective in motivating banks’ environmental disclosure as found in this study. Hence, the suggested question for further research is “what motivates bank’s environmental disclosure” and “do banks internalize or externalize their environmental costs”. |
| first_indexed | 2024-12-10T13:54:57Z |
| format | Article |
| id | doaj.art-3af54e7b7720424cb59115be2039c92d |
| institution | Directory Open Access Journal |
| issn | 1998-6041 1998-605X |
| language | English |
| last_indexed | 2024-12-10T13:54:57Z |
| publishDate | 2017-10-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Environmental Economics |
| spelling | doaj.art-3af54e7b7720424cb59115be2039c92d2022-12-22T01:46:01ZengLLC "CPC "Business Perspectives"Environmental Economics1998-60411998-605X2017-10-018311111810.21511/ee.08(3-1).2017.039233Relationship between environmental pressure and environmental disclosure in the sustainability reports of banksNyiko D. Mchavi0Collins C. Ngwakwe1MCom Candidate, School of Accountancy, Faculty of Management and Law, University of LimpopoPh.D., Professor, Turfloop Graduate School of Leadership, Faculty of Management & Law, University of Limpopo South AfricaThis research evaluates the role of environmental pressure on the extend of environmental disclosure of South African banks. Although much research on corporate sustainability disclosure exists, this research is unique since little of the previous research in South Africa has given a closer examination of environmental pressure implication on the banking sector environmental disclosure. Research data were collected from secondary source, which are available from the sustainability reports of the sample of banks. Data were arranged and analyzed by means of the panel data multiple regression. Findings from the analysis showed that none of the seven environmental pressure variables had a significant relationship with banks’ environmental disclosure, which confirms assertion in the literature that banks are not much concerned with environmental issues. In conclusion, the research made some recommendations, which include that future researchers should expand the number of banks by including other financial institutions. Additionally, more research should be conducted to ascertain why external pressure is not very effective in motivating banks’ environmental disclosure as found in this study. Hence, the suggested question for further research is “what motivates bank’s environmental disclosure” and “do banks internalize or externalize their environmental costs”.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9233/EE_2017_03cont._Mchavi.pdfenvironmental accountingenvironmental disclosureenvironmental economicsenvironmental pressuresustainability disclosure |
| spellingShingle | Nyiko D. Mchavi Collins C. Ngwakwe Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks Environmental Economics environmental accounting environmental disclosure environmental economics environmental pressure sustainability disclosure |
| title | Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks |
| title_full | Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks |
| title_fullStr | Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks |
| title_full_unstemmed | Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks |
| title_short | Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks |
| title_sort | relationship between environmental pressure and environmental disclosure in the sustainability reports of banks |
| topic | environmental accounting environmental disclosure environmental economics environmental pressure sustainability disclosure |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/9233/EE_2017_03cont._Mchavi.pdf |
| work_keys_str_mv | AT nyikodmchavi relationshipbetweenenvironmentalpressureandenvironmentaldisclosureinthesustainabilityreportsofbanks AT collinscngwakwe relationshipbetweenenvironmentalpressureandenvironmentaldisclosureinthesustainabilityreportsofbanks |