Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal The Indonesian Journal of Accounting Research
Agustin, Apia Dewi
Universitas Gadjah Mada
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Good for the Wallet - Good for the Planet: Do Environmental and Financial Performance Lead to Climate-related Disclosure of Asia-Pacific Companies? Agustin, Apia Dewi; Sholihin, Mahfud; Barokah, Zuni
The Indonesian Journal of Accounting Research Vol 28, No 3 (2025): IJAR September 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.896

Abstract

This study investigates the relationship between corporate environmental performance and climate-related disclosure, and whether financial performance mediates that relationship, based on signalling theory and legitimacy theory. The analysis was based on 5,258 firm-year observations from non-financial companies in the Asia-Pacific region that participated in the Carbon Disclosure Project (CDP) climate change disclosure survey during 2016–2023. The findings indicate that company’s environmental performance positively affects the level of climate-related disclosures. Further analysis reveals that the effect of environmental performance on climate-related disclosures is mediated by the company’s financial performance.
Co-Authors Barokah, Zuni Mahfud Sholihin