Environmental Disclosure.pdf

EH_2020_1_rs_5_EJ.pdf
Preview of Environmental Disclosure
🔗 Source: horizonti.ekfak.kg.ac.rs
📊 Size: 469 KB
📄 Pages: 13 pages
⬇️ Downloads: 78

Summary

This study examines the internal determinants of environmental disclosure practices among firms in Sub-Saharan Africa, focusing on the characteristics of the board and audit committee. Using secondary data from 60 companies in Kenya, Nigeria, and South Africa, the study finds that these characteristics significantly influence environmental disclosure in Kenya and Nigeria, but not in South Africa. The study recommends institutionalizing environmental management practices and developing new reporting standards to encourage full disclosure of environmental concerns.

Description

This study examines the internal determinants of environmental disclosure practices among firms in Sub-Saharan Africa, focusing on the characteristics of the...

Technical Information

  • File Format: PDF
  • File Size: 469 KB
  • Pages: 13
  • Language: EN
  • Total Downloads: 78
  • Last Updated: 2 hours ago

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