Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies
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 corpora...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2018-01-01
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| Series: | E3S Web of Conferences |
| Subjects: | |
| Online Access: | https://doi.org/10.1051/e3sconf/20187310024 |
| _version_ | 1818854460691054592 |
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| author | Indah Fajarini Sri Wahyuningrum Mochamad Arief Budihardjo |
| author_facet | Indah Fajarini Sri Wahyuningrum Mochamad Arief Budihardjo |
| author_sort | Indah Fajarini Sri Wahyuningrum |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-19T07:53:04Z |
| format | Article |
| id | doaj.art-aac35f40b4914509b047f7a883ccc8be |
| institution | Directory Open Access Journal |
| issn | 2267-1242 |
| language | English |
| last_indexed | 2024-12-19T07:53:04Z |
| publishDate | 2018-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj.art-aac35f40b4914509b047f7a883ccc8be2022-12-21T20:30:04ZengEDP SciencesE3S Web of Conferences2267-12422018-01-01731002410.1051/e3sconf/20187310024e3sconf_icenis18_10024Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed CompaniesIndah Fajarini Sri Wahyuningrum0Mochamad Arief Budihardjo1Department of Accounting, Faculty of Economic, Semarang State UniversityDepartment of Environmental Engineering, Faculty of Engineering, Diponegoro UniversityThe 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.https://doi.org/10.1051/e3sconf/20187310024environmental disclosurecompany financial performancecompany characteristics |
| spellingShingle | Indah Fajarini Sri Wahyuningrum Mochamad Arief Budihardjo Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies E3S Web of Conferences environmental disclosure company financial performance company characteristics |
| title | Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies |
| title_full | Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies |
| title_fullStr | Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies |
| title_full_unstemmed | Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies |
| title_short | Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies |
| title_sort | relationship between company financial performance characteristic and environmental disclosure of asx listed companies |
| topic | environmental disclosure company financial performance company characteristics |
| url | https://doi.org/10.1051/e3sconf/20187310024 |
| work_keys_str_mv | AT indahfajarinisriwahyuningrum relationshipbetweencompanyfinancialperformancecharacteristicandenvironmentaldisclosureofasxlistedcompanies AT mochamadariefbudihardjo relationshipbetweencompanyfinancialperformancecharacteristicandenvironmentaldisclosureofasxlistedcompanies |