WHAT ARE THE AFFECTING FACTORS ON ENVIRONMENTAL DISCLOSURE ON THE COMPANIES?

Aprilia Diah Astuti,Median Wilestari,Sari Mujiani

doi:10.55122/mediastima.v27i1.215

Aprilia Diah Astuti, Median Wilestari + Show 1 more

Open Access

https://doi.org/10.55122/mediastima.v27i1.215

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Abstract

The aim of this study is to determine affecting factors on Corporate Environmental Disclosure on Go Public companies listed in PROPER from 2015 to 2019. Companies with gold and green ranking and listed in PROPER are included the population in this study. This phrase could be omitted, samples were taken using a purposive sampling method with specific parameters. The findings of this research show that: (1) The size of the Audit Committee has a positive impact on the occurrence of corporate environmental disclosure. This is because if the number of audit committees within an organization exceeds the number of requirements set, it will lead to increased supervision and company controls to ensure that the expected environmental disclosures are made. (2) Managerial ownership has a negative impact on the occurrence of corporate environmental disclosure, indicating that the size of a company's managerial share ownership has little bearing on the company's environmental disclosures. (3) The incidence of corporate environmental disclosure is unaffected by environmental results. This explains why environmental success has had little effect on companies that are featured prominently in the PROPER ranking, allowing the public to better recognize and support the company's efforts.

Highlights

Environmental issues have become an inextricable part of human life, and they are still relevant topics to address today
(2) Managerial ownership has a negative impact on the occurrence of corporate environmental disclosure, indicating that the size of a company's managerial share ownership has little bearing on the company's environmental disclosures
(3) The incidence of corporate environmental disclosure is unaffected by environmental results

Summary

Introduction

Environmental issues have become an inextricable part of human life, and they are still relevant topics to address today. Structural shifts in the pattern of social life are occurring, which will have an effect on the environment, either directly or indirectly (Putra and Utami, 2017). Environmental contamination by industry is one of the major problems that has gotten a lot of attention. Water contamination from toxic waste, flooding, landslides, species destruction, decreased soil productivity, disrupted environmental balance, and ozone layer perforation are only a few of the issues that occur. A company's obligation extends beyond generating income for investors to include management and capital owners, and workers, customers, society, and the environment. Corporate Social Responsibility refers to a company's environmental responsibilities (Abidin and Lestari, 2019)

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