Abstract
A company disclosed its environmental disclosure by providing its annual report and sustainability report as a responsibility to society and the environment. This study aims to examine the factors that influence environmental disclosure, consisting of profitability, leverage, company size, industry type and company age. Legitimacy theory and stakeholder theory are used in this study. The population in this study is industrial companies listed on the Singapore Exchange (SGX) in 2018. Purposive sampling is used as a sampling method in order to obtain 61 companies. Multiple linear analysis was used to test the effect between variables. The quantity determination of environmental disclosure is measured using the content analysis method based on GRI Standard 2016. The result showed that company size has a significant positive effect on environmental disclosure. Meanwhile, the relationship between profitability and environmental disclosure has a significant negative. On the other hand, leverage, industry type, and company age have no significant environmental disclosure effect. Based on the resulting test, large companies disclosed environmental disclosures to increase public trust and credibility.
Highlights
Environmental issues that are currently developing raise various responses from various parties
The population in this study is industrial companies listed on the Singapore Exchange (SGX) in 2018
This study examines the factors that influence environmental disclosure in industrial companies listed on the Singapore Exchange in 2018
Summary
Environmental issues that are currently developing raise various responses from various parties. In order to attract attention to their environment, companies provide their environmental disclosures. Environmental information disclosure has become a topic of discussion due to ecological, environmental damage worsening. The need for environmental protection from the government, society and media, and stakeholders to increase attention to the environmental information disclosure of listed companies [1]. Corporate social and environmental responsibility is the company's commitment to operating economically, socially, and environmentally sustainable while maintaining the balance of interests of various stakeholders [2]. In 2016, the Singapore Exchange (SGX) required all registered companies to disclose sustainability reports, starting to affect the financial year ending on or after December 31, 2017. The sustainability report must include the main components as defined in Listing Rule 711B and paragraph 4.1 of the basic guidelines
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