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Environmental Disclosure: Determinants and Effects on Financial Performance? An Empirical Evidence from TurkeyAbstract: This article investigates the determinants of public disclosure of environmental information by firms and its effect on their financial performance. Using a sample of 66 firms listed on Istanbul Stock Exchange during the period of 2014-2018, we find that highly leveraged and larger firms, and firms with higher equity agency costs are more likely to disclose environmental information. However, the results indicated that profitability, industry type, information asymmetry, investment opportunities and business risk do not affect the probability that the firm will disclose environmental information. Finally, we find a weak evidence that environmental disclosure affects the financial performance of Turkish firms

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  • Ismail KALASH

Abstract

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Suggested Citation

  • Ismail KALASH, 2020. "Environmental Disclosure: Determinants and Effects on Financial Performance? An Empirical Evidence from TurkeyAbstract: This article investigates the determinants of public disclosure of environmental," Sosyoekonomi Journal, Sosyoekonomi Society.
    • Handle: RePEc:sos:sosjrn:200405
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    Cited by:

    1. Zhang, Qingyu & Gao, Bohong & Luqman, Adeel, 2022. "Linking green supply chain management practices with competitiveness during covid 19: The role of big data analytics," Technology in Society, Elsevier, vol. 70(C).
    2. Kumba Digdowiseiso & Bambang Subiyanto & Retno Setioningsih, 2022. "What Drives Environmental Disclosure? Evidence from Mining Companies Listed on The Indonesia Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 32-39, July.
    3. Victoria Bogdan & Claudia Diana Sabău-Popa & Marcel-Ioan Boloș & Dorina-Nicoleta Popa & Mărioara Beleneși, 2022. "Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating Variables," IJERPH, MDPI, vol. 19(20), pages 1-25, October.
    4. Victoria Bogdan & Luminita Rus & Dana Simona Gherai & Adrian Gheorghe Florea & Nicoleta Georgeta Bugnar, 2023. "A Streamline Sustainable Business Performance Reporting Model by an Integrated FinESG Approach," Sustainability, MDPI, vol. 15(24), pages 1-26, December.
    5. Siming, Yu & Lingli, Xu & Peng, Du & Zhaohui, Qin & Qianqian, Zhong & Tuanjie, Zhao, 2024. "The impact of air pollution on corporate environmental information disclosure–Evidence from heavy pollution industries in China," Finance Research Letters, Elsevier, vol. 59(C).

    More about this item

    Keywords

    Environmental Disclosure; Determinants; Financial Performance.Issue: 28(46);
    All these keywords.

    JEL classification:

    • Q50 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - General
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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