Riset Akuntansi dan Keuangan Indonesia
Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia

Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance

Itan, Iskandar (Unknown)
Laudeciska, Leni (Unknown)
Karjantoro, Handoko (Unknown)
Chen, Robin (Unknown)



Article Info

Publish Date
11 Sep 2023

Abstract

This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure.

Copyrights © 2023






Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...