Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification
In light of the gravity of environmental issues, this study investigates the influence of competitive advantage and stakeholder pressure on voluntary environmental disclosures, together with the “certification” mediating variable. The research questions and hypotheses were developed based on the ess...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2023-12-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440231215570 |
| _version_ | 1827398089860710400 |
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| author | Md Ali Arshad Chowdhury Mohammad Morshedur Rahman Mouri Dey Syed Moudud-Ul-Huq Sk Alamgir Hossain |
| author_facet | Md Ali Arshad Chowdhury Mohammad Morshedur Rahman Mouri Dey Syed Moudud-Ul-Huq Sk Alamgir Hossain |
| author_sort | Md Ali Arshad Chowdhury |
| collection | DOAJ |
| description | In light of the gravity of environmental issues, this study investigates the influence of competitive advantage and stakeholder pressure on voluntary environmental disclosures, together with the “certification” mediating variable. The research questions and hypotheses were developed based on the essence of stakeholder and legitimacy theory, within the compass of the resource-based view. Data were collected from numerous listed manufacturing organizations and analyzed following the deductive approach. Structural equation modeling was used to test the hypotheses. The results show that competitive advantage influences and smoothens the attainment of environmental certificates, leading to an impression on voluntary environmental disclosures. The evidence from the study also demystifies the dominance of competitive advantage over environmental disclosures. Furthermore, the associated effect of certification upon environmental disclosure is also established and found worthy. Other factors were not found to be significant. Finally, the study also provides various insightful policy suggestions to the wide range of stakeholders. |
| first_indexed | 2024-03-08T19:23:33Z |
| format | Article |
| id | doaj.art-7279581f6ef348ba9de5a5905091425b |
| institution | Directory Open Access Journal |
| issn | 2158-2440 |
| language | English |
| last_indexed | 2024-03-08T19:23:33Z |
| publishDate | 2023-12-01 |
| publisher | SAGE Publishing |
| record_format | Article |
| series | SAGE Open |
| spelling | doaj.art-7279581f6ef348ba9de5a5905091425b2023-12-26T12:04:04ZengSAGE PublishingSAGE Open2158-24402023-12-011310.1177/21582440231215570Perceived Pressures and Motivations for Environmental Disclosures: Role of CertificationMd Ali Arshad Chowdhury0Mohammad Morshedur Rahman1Mouri Dey2Syed Moudud-Ul-Huq3Sk Alamgir Hossain4University of Chittagong, BangladeshUniversity of Chittagong, BangladeshUniversity of Chittagong, BangladeshMawlana Bhashani Science and Technology University, Tangail, BangladeshJagannath University, Dhaka, BangladeshIn light of the gravity of environmental issues, this study investigates the influence of competitive advantage and stakeholder pressure on voluntary environmental disclosures, together with the “certification” mediating variable. The research questions and hypotheses were developed based on the essence of stakeholder and legitimacy theory, within the compass of the resource-based view. Data were collected from numerous listed manufacturing organizations and analyzed following the deductive approach. Structural equation modeling was used to test the hypotheses. The results show that competitive advantage influences and smoothens the attainment of environmental certificates, leading to an impression on voluntary environmental disclosures. The evidence from the study also demystifies the dominance of competitive advantage over environmental disclosures. Furthermore, the associated effect of certification upon environmental disclosure is also established and found worthy. Other factors were not found to be significant. Finally, the study also provides various insightful policy suggestions to the wide range of stakeholders.https://doi.org/10.1177/21582440231215570 |
| spellingShingle | Md Ali Arshad Chowdhury Mohammad Morshedur Rahman Mouri Dey Syed Moudud-Ul-Huq Sk Alamgir Hossain Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification SAGE Open |
| title | Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification |
| title_full | Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification |
| title_fullStr | Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification |
| title_full_unstemmed | Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification |
| title_short | Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification |
| title_sort | perceived pressures and motivations for environmental disclosures role of certification |
| url | https://doi.org/10.1177/21582440231215570 |
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