FIRM ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE
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Abstract
This study investigates the effect of firm attributes on environmental disclosure. The
study is motivated by the increasing concern about the environment and the role
corporate organizations play in ensuring sustainable development, the study employs a sample of 720 firm years over a period of 10 years, 2013- 2022, the study employs using a pooled regression to determine the firm attributes that influence environmental disclosures. The study finds that firm attributes are significant in explaining the degree of environmental disclosure. The study finds that firm size and profitability are significant determinants of environmental disclosure. The study recommends that regulatory authorities should be vigilant in curtailing the focus on profit at the expense of the environment and also recommends that stiff penalties be imposed to dissuade firms from mindless pursuit of profit.
study is motivated by the increasing concern about the environment and the role
corporate organizations play in ensuring sustainable development, the study employs a sample of 720 firm years over a period of 10 years, 2013- 2022, the study employs using a pooled regression to determine the firm attributes that influence environmental disclosures. The study finds that firm attributes are significant in explaining the degree of environmental disclosure. The study finds that firm size and profitability are significant determinants of environmental disclosure. The study recommends that regulatory authorities should be vigilant in curtailing the focus on profit at the expense of the environment and also recommends that stiff penalties be imposed to dissuade firms from mindless pursuit of profit.
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