THE EFFECT OF STAKEHOLDER EXPECTATIONS AND ENVIRONMENTAL PERFORMANCE ON ENVIRONMENTAL DISCLOSURE
This study aims to examine whether stakeholder groups influence the disclosure of firms� environmental information and to analyze the association between firms� environmental performance and their environmental disclosures in European context. The model constructed by Huang and Kung (2010) which...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/120004/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60011 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study aims to examine whether stakeholder groups influence the disclosure of firms�
environmental information and to analyze the association between firms� environmental
performance and their environmental disclosures in European context. The model
constructed by Huang and Kung (2010) which investigates the association between
stakeholder expectations and corporate environmental disclosure, is replicated.
Additionally, this study is extended to an examination of the effect of environmental
performance on environmental disclosure. The sample comprised of European firms
extracted from the FTSEurofirst 300 Index Constituents. These firms are then narrowed
down to four most polluting industrial sectors in Europe (based on European Pollution
Release and Transfer Register): energy, production and processing of metals, mineral and
mining, and chemical. Results suggest that either stakeholder expectations or
environmental performance is related or associated with environmental disclosure. |
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