E3S Web Conf.
Volume 73, 2018The 3rd International Conference on Energy, Environmental and Information System (ICENIS 2018)
|Number of page(s)||5|
|Section||Green Economic and Development|
|Published online||21 December 2018|
Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies
1 Department of Accounting, Faculty of Economic, Semarang State University, Semarang - Indonesia
2 Department of Environmental Engineering, Faculty of Engineering, Diponegoro University, Semarang - Indonesia
* Corresponding author: firstname.lastname@example.org
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.
Key words: environmental disclosure / company financial performance / company characteristics
© The Authors, published by EDP Sciences, 2018
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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