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The effect of environmental performance and disclosure on financial performance

Author

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  • Haninun Haninun
  • Lindrianasari Lindrianasari
  • Angrita Denziana

Abstract

The research objective is to obtain empirical evidence that environmental performance and environmental disclosure affect the financial performance. The distinctive point of this study with previous research is the use of different variables and measurement method. Previous researchers examined the relationship between variables used while the researchers wanted to test the effect of independent variables on the dependent variable and to use control variables of the firm size and company growth. The hypothesis of this study is based on stakeholder theory, legitimacy theory, signalling theory and political economic theory. Purposive sampling method is used to gather the data of the manufacturing companies listed on the Indonesia Stock Exchange and PROPER program 2010-2014. Multiple linear regressions are used as the analysis method, and type of the data is secondary by using the documentation method. The study result shows that environmental performance and environmental disclosure positively significantly affect financial performance.

Suggested Citation

  • Haninun Haninun & Lindrianasari Lindrianasari & Angrita Denziana, 2018. "The effect of environmental performance and disclosure on financial performance," International Journal of Trade and Global Markets, Inderscience Enterprises Ltd, vol. 11(1/2), pages 138-148.
    • Handle: RePEc:ids:ijtrgm:v:11:y:2018:i:1/2:p:138-148
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    Citations

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    Cited by:

    1. Citra Sukmadilaga & Srihadi Winarningsih & Ivan Yudianto & Tri Utami Lestari & Erlane K. Ghani, 2023. "Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 13(2), pages 509-515, March.
    2. Obey Dzomonda, 2022. "Environmental Sustainability Commitment and Access to Finance by Small and Medium Enterprises: The Role of Financial Performance and Corporate Governance," Sustainability, MDPI, vol. 14(14), pages 1-20, July.
    3. Ritu Pareek & Krishna Dayal Pandey & Tarak Nath Sahu, 2019. "Corporate Governance, Firms’ Characteristics and Environmental Performance Disclosure Practices of Indian Companies," Indian Journal of Corporate Governance, , vol. 12(2), pages 142-155, December.
    4. Dandan Xu & Yuting Liu, 2024. "The Impact of Environmental Information Disclosure in the “Carbon Trading Pilot” Project on the Financial Performance of Listed Enterprises in China," Sustainability, MDPI, vol. 16(19), pages 1-25, September.
    5. Tetyana Pimonenko & Yuriy Bilan & Jakub Horák & Liudmyla Starchenko & Waldemar Gajda, 2020. "Green Brand of Companies and Greenwashing under Sustainable Development Goals," Sustainability, MDPI, vol. 12(4), pages 1-15, February.
    6. Syed Quaid Ali Shah & Fong-Woon Lai & Muhammad Kashif Shad & Ahmad Ali Jan, 2022. "Developing a Green Governance Framework for the Performance Enhancement of the Oil and Gas Industry," Sustainability, MDPI, vol. 14(7), pages 1-19, March.
    7. Noegrahini Lastiningsih & Khoirul Aswar & Ermawati, 2020. "Financial Performance in Indonesian Companies: The Role of Environmental Performance and Environmental Disclosure," Journal of Economics and Behavioral Studies, AMH International, vol. 12(2), pages 27-33.
    8. Alina Vysochyna & Natalia Stoyanets & Grzegorz Mentel & Tadeusz Olejarz, 2020. "Environmental Determinants of a Country’s Food Security in Short-Term and Long-Term Perspectives," Sustainability, MDPI, vol. 12(10), pages 1-15, May.

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