| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 01092 | |
| Number of page(s) | 11 | |
| Section | Integrated Sustainable Science and Technology Innovation | |
| DOI | https://doi.org/10.1051/e3sconf/202342601092 | |
| Published online | 15 September 2023 | |
The Impact of Environmental Performance on Environmental Disclosure, moderated by Company Characteristics
1 Finance Program, Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480
2 Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480
* Corresponding author: triasesiarta.nur@binus.ac.id
Sustainability issues have increased the need for stakeholders toward environmental information disclosure. Environmental information is pivotal for stakeholders to assess a firm’s environmental performance. A firm’s environmental performance significantly influences a firm’s environmental properly. This study examines the influence of a firm’s environmental performance on Firm environmental disclosure, moderated by the firm’s characteristics. The study involved fifty listed firms on Indonesia Stock Exchange (IDX) and PROPER participants (Company Performance Rating Program in Environmental Management) from 2017 to 2020. The firm’s characteristics in this study refer to size, profitability, and leverage. The estimated Generalized least square panel regression test indicated that firm environmental performance significantly explains the variance of environmental disclosure. The influence of firm environmental performance on firm environmental disclosure is significantly moderated by profitability and firm size.
© The Authors, published by EDP Sciences, 2023
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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