Otwarty dostęp

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies


Zacytuj

Abbot, W.F. and Monsen, R.J. 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal 22 (3): 501–515.10.2307/255740Search in Google Scholar

Aerts, W. and Cormier, D. 2009. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society 34 (1): 1-27.10.1016/j.aos.2008.02.005Search in Google Scholar

Ahmad, N. S. M. and Mousa, F. R. 2010. Corporate environmental disclosure in Libya: A little improvement. World Journal of Entrepreneurship, Management and Sustainable Development 6 (1/2): 149-159.Search in Google Scholar

Akbas, H.E. 2014. Company Characteristics and Environmental Disclosure: An Empirical Investigation on Companies Listed on Borsa Istanbul 100 Index. The Journal of Accounting and Finance 62: 145-164.10.25095/mufad.396465Search in Google Scholar

Akhtaruddin, M., Hossain, M. A., Hossain, M. and Yao, L. 2009. Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research 7 (1): 1-19.Search in Google Scholar

Allegrini, M. and Greco, G. 2013. Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies. Journal of Management & Governance 17 (1): 187-216.10.1007/s10997-011-9168-3Search in Google Scholar

Al-Tuwaijri, S. A., Christensen, T. E. and Hughes Ii, K. E. 2004. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society 29 (5): 447-471.10.1016/S0361-3682(03)00032-1Search in Google Scholar

Amran, A., Lee, S. P. and Devi, S. S. 2014. The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment 23 (4): 217-235.10.1002/bse.1767Search in Google Scholar

Andrikopoulos, A. and Kriklani, N. 2013. Environmental disclosure and financial characteristics of the firm: the case of Denmark. Corporate Social Responsibility and Environmental Management 20 (1): 55-64.10.1002/csr.1281Search in Google Scholar

Arcay, M. R. B. and Vazquez, M. F. M. 2005. Corporate characteristics, governance rules and the extent of voluntary disclosure in Spain. Advances in Accounting 21: 299-331.Search in Google Scholar

Barako, D. G. and Brown, A. M. 2008. Corporate social reporting and board representation: evidence from the Kenyan banking sector. Journal of Management & Governance 12 (4): 309-324.10.1007/s10997-008-9053-xSearch in Google Scholar

Barros, C. P., Boubaker, S. and Hamrouni, A. 2013. Corporate governance and voluntary disclosure in France. Journal of Applied Business Research (JABR) 29 (2): 561-578.10.19030/jabr.v29i2.7657Search in Google Scholar

Belal, A. R. 2000. Environmental reporting in developing countries: Empirical evidence from Bangladesh. Eco-Management and Auditing 7 (3): 114–121.10.1002/1099-0925(200009)7:3<114::AID-EMA131>3.0.CO;2-ESearch in Google Scholar

Ben-Amar, W. and McIlkenny, P. 2015. Board effectiveness and the voluntary disclosure of climate change information. Business Strategy and the Environment 24 (8): 704-719.10.1002/bse.1840Search in Google Scholar

Bouaziz, M. Z. 2014. Corporate Governance and Voluntary Financial Disclosure by Canadian Listed Firms. Management Review: An International Journal 9 (1): 44-69.Search in Google Scholar

Brammer, S. And Pavelin, S. 2006. Voluntary environmental disclosures by large UK companies. Journal of Business Finance & Accounting 33 (7-8): 1168-1188.10.1111/j.1468-5957.2006.00598.xSearch in Google Scholar

Bubna-Litic, K. 2008. Environmental Reporting as a communications tool: A question of enforcement? Journal Environmental Law 20 (1): 69 - 85.10.1093/jel/eqm038Search in Google Scholar

Buniamin, S., Alrazi, B., Johari, N. H. and Rahman, N. R. A. 2011. Corporate Governance Practices and Environmental Reporting of Companies in Malaysia: Finding Possibilities of Double Thumbs Up. Jurnal Pengurusan 32: 55-71.10.17576/pengurusan-2011-32-06Search in Google Scholar

Cai, Y., Dhaliwal, D. S., Kim, Y. and Pan, C. 2014. Board interlocks and the diffusion of disclosure policy. Review of Accounting Studies 19 (3): 1086-1119.10.1007/s11142-014-9280-0Search in Google Scholar

Chau, G. and Gray, S. J. 2010. Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation 19 (2): 93-109.10.1016/j.intaccaudtax.2010.07.002Search in Google Scholar

Cheng, E. C. and Courtenay, S. M. 2006. Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting 41 (3): 262-289.10.1016/j.intacc.2006.07.001Search in Google Scholar

Cho, C. H., Roberts, R. W. and Patten, D. M. 2010. The language of US corporate environmental disclosure. Accounting, Organizations and Society 35 (4): 431-443.10.1016/j.aos.2009.10.002Search in Google Scholar

Cho, C. H. and Patten, D. M. 2007. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society 32 (7): 639-647.10.1016/j.aos.2006.09.009Search in Google Scholar

Choi, J. S. 1999. An investigation of the initial voluntary environmental disclosures made in Korean semi-annual financial reports. Pacific Accounting Review 11 (1): 73-102.Search in Google Scholar

Clarkson, P. M., Overell, M. B. and Chapple, L. 2011. Environmental reporting and its relation to corporate environmental performance. Abacus 4 (1): 27-60.10.1111/j.1467-6281.2011.00330.xSearch in Google Scholar

Collier, P. 1993. Factors affecting the formation of audit committees in major UK listed companies. Accounting and Business Research 23 (1): 421-430.10.1080/00014788.1993.9729909Search in Google Scholar

Cormier, D. and Magnan, M. 1999. Corporate environmental disclosure strategies: determinants, costs and benefits. Journal of Accounting, Auditing & Finance 14 (4): 429-451.10.1177/0148558X9901400403Search in Google Scholar

Cormier, D. and Magnan, M. 2003. Environmental reporting management: a continental European perspective. Journal of Accounting and Public Policy 22 (1): 43-62.10.1016/S0278-4254(02)00085-6Search in Google Scholar

Cormier, D., Lapointe-Antunes, P. and Magnan, M. 2015. Does corporate governance enhance the appreciation of mandatory environmental disclosure by financial markets?. Journal of Management & Governance 19 (4): 897-925.10.1007/s10997-014-9299-4Search in Google Scholar

Damak-Ayadi, S. 2010. Social and environmental reporting in the annual reports of large companies in France. Accounting and Management Information Systems 9 (1): 22-44.Search in Google Scholar

Da Silva Monteiro, S.M. and Aibar-Guzmán, B. 2010a. Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Journal 17 (4): 185–204.10.1002/csr.197Search in Google Scholar

Da Silva Monteiro, S.M. and Aibar-Guzmán, B. 2010b. The influence of the Portuguese environmental accounting standard on the environmental disclosures in the annual reports of large companies operating in Portugal: A first view (2002-2004). Management of Environmental Quality 21 (4): 414-435.10.1108/14777831011049070Search in Google Scholar

Deegan, C. 2002. The legitimising effect of social and environmental disclosures: A theoretical foundation. Accounting, Auditing and Accountability Journal 15 (3): 282-311.10.1108/09513570210435852Search in Google Scholar

Deegan, C. and Gordon, B. 1996. A study of the environmental disclosure policies of Australian corporations. Accounting and Business Research 26 (3): 187–199.10.1080/00014788.1996.9729510Search in Google Scholar

Elzahar, H. and Hussainey, K. 2012. Determinants of narrative risk disclosures in UK interim reports. The Journal of Risk Finance 13 (2): 133-147.10.1108/15265941211203189Search in Google Scholar

Eng, L. L. and Mak, Y. T. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22 (4): 325-345.10.1016/S0278-4254(03)00037-1Search in Google Scholar

Ernstberger, J. and Grüning, M. 2013. How do firm-and country-level governance mechanisms affect firms’ disclosure?. Journal of Accounting and Public Policy 32 (3): 50-67.10.1016/j.jaccpubpol.2013.02.003Search in Google Scholar

Ettredge, M., Johnstone, K., Stone, M. and Wang, Q. 2011. The effects of firm size, corporate governance quality, and bad news on disclosure compliance. Review of Accounting Studies 16 (4): 866-889.10.1007/s11142-011-9153-8Search in Google Scholar

Fathi, J. 2013. Corporate governance and the level of financial disclosure by Tunisian firm. Journal of Business Studies Quarterly 4 (3): 95-111.Search in Google Scholar

Fernandez-Feijoo, B., Romero, S. and Ruiz-Blanco, S. 2014. Women on boards: do they affect sustainability reporting?. Corporate Social Responsibility and Environmental Management 21 (6): 351-364.10.1002/csr.1329Search in Google Scholar

Forker, J. J. 1992. Corporate governance and disclosure quality. Accounting and Business Research 22 (86): 111-124.10.1080/00014788.1992.9729426Search in Google Scholar

Frias-Aceituno, J. V., Rodriguez-Ariza, L. and Garcia-Sanchez, I. M. 2013. The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management 20 (4): 219-233.10.1002/csr.1294Search in Google Scholar

Gamerschlag, R., Möller, K. and Verbeeten, F. 2011. Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science 5 (2-3): 233-262.10.1007/s11846-010-0052-3Search in Google Scholar

Gao, S. S., Heravi, S. and Xiao, J. Z. 2005. Determinants of corporate social and environmental reporting in Hong Kong: A research note. Accounting Forum 29 (2): 233-242.10.1016/j.accfor.2005.01.002Search in Google Scholar

Gisbert, A. and Navallas, B. 2013. The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts. Advances in Accounting 29 (2): 286-298.10.1016/j.adiac.2013.07.001Search in Google Scholar

Gul, F. A. and Leung, S. 2004. Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy 23 (5): 351-379.10.1016/j.jaccpubpol.2004.07.001Search in Google Scholar

Guthrie, J. and Abeysekera, I. 2006. Content analysis of social, environmental reporting: what is new?. Journal of Human Resource Costing & Accounting 10 (2): 114-126.10.1108/14013380610703120Search in Google Scholar

Haji, A. A. 2012. The Trend of CSR Disclosures and the Role of Corporate Governance Attributes: The Case of Shari’ah Compliant Companies in Mala. Issues in Social & Environmental Accounting 6 (3/4): 68-94.10.22164/isea.v6i2.71Search in Google Scholar

Haniffa, R. M. and Cooke, T. E. 2005. The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy 24 (5): 391-430.10.1016/j.jaccpubpol.2005.06.001Search in Google Scholar

Hidalgo, R. L., García-Meca, E. and Martínez, I. 2011. Corporate governance and intellectual capital disclosure. Journal of Business Ethics 100 (3): 483-495.10.1007/s10551-010-0692-xSearch in Google Scholar

Ho, L. J. and Taylor, M.E. 2007. An Empirical Analysis of Triple Bottom-Line Reporting and its Determinants: Evidence from the United States and Japan. Journal of International Financial Management and Accounting 18 (2): 123-150.10.1111/j.1467-646X.2007.01010.xSearch in Google Scholar

Ho, S. S. and Wong, K. S. 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation 10 (2): 139-156.10.1016/S1061-9518(01)00041-6Search in Google Scholar

Holland, L. and Foo, Y.B. 2003. Differences in environmental reporting practices in the UK and the US: the legal and regulatory context. The British Accounting Review 35 (1): 1-18.10.1016/S0890-8389(02)00127-0Search in Google Scholar

Holsti, O.R. 1969. Content Analysis for the Social Sciences and Humanities. Reading, MA: Addison-Wesley.Search in Google Scholar

Huang, C. L. and Kung, F. H. 2010. Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan. Journal of Business Ethics 96 (3): 435-451.10.1007/s10551-010-0476-3Search in Google Scholar

Hughes, S. B., Anderson, A. and Golden, S. 2001. Corporate environmental disclosures: are they useful in determining environmental performance?. Journal of Accounting and Public Policy 20 (3): 217-240.10.1016/S0278-4254(01)00031-XSearch in Google Scholar

Huse, M. and Grethe Solberg, A. 2006. Gender-related board-room dynamics: How Scandinavian women make and can make contributions on corporate boards. Women in Management Review 21 (2): 113-130.10.1108/09649420610650693Search in Google Scholar

Iatridis, G. E. 2013. Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance. Emerging Markets Review 14: 55-75.Search in Google Scholar

Ienciu, I. A., Popa, I. E. and Ienciu, N. M. 2012. Environmental Reporting and Good Practice of Corporate Governance: Petroleum Industry Case Study. Procedia Economics and Finance 3: 961-967.10.1016/S2212-5671(12)00258-4Search in Google Scholar

Janggu, T., Darus, F., Zain, M. M. and Sawani, Y. 2014. Does Good Corporate Governance Lead to Better Sustainability Reporting? An Analysis Using Structural Equation Modeling. Procedia-Social and Behavioral Sciences 145: 138-145.10.1016/j.sbspro.2014.06.020Search in Google Scholar

Jensen, M. C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance 48 (3): 831-880.10.1111/j.1540-6261.1993.tb04022.xSearch in Google Scholar

Jizi, M. I., Salama, A., Dixon, R. and Stratling, R. 2014. Corporate governance and corporate social responsibility disclosure: evidence from the US banking sector. Journal of Business Ethics 125 (4): 601-615.10.1007/s10551-013-1929-2Search in Google Scholar

John, K. and Senbet, L. W. 1998. Corporate governance and board effectiveness. Journal of Banking & Finance 22 (4): 371-403.10.1016/S0378-4266(98)00005-3Search in Google Scholar

Kathyayini, K., Tilt, C. A. and Lester, L. H. 2012. Corporate governance and environmental reporting: an Australian study. Corporate Governance 12 (2): 143-163.10.1108/14720701211214052Search in Google Scholar

Khan, H. U. Z. 2010. The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management 52 (2): 82-109.10.1108/17542431011029406Search in Google Scholar

Khan, A., Muttakin, M. B. and Siddiqui, J. 2013. Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics 114 (2): 207-223.10.1007/s10551-012-1336-0Search in Google Scholar

Kolk, A., Walhain, S. and Wateringen, S. 2001. Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector. Business Strategy and the Environment 10 (1): 15-28.10.1002/1099-0836(200101/02)10:1<15::AID-BSE275>3.0.CO;2-YSearch in Google Scholar

Larmou, S. and Vafeas, N. 2010. The relation between board size and firm performance in firms with a history of poor operating performance. Journal of Management & Governance 14 (1): 61-85.10.1007/s10997-009-9091-zSearch in Google Scholar

Liao, L., Luo, L. and Tang, Q. 2014. Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review 47:409-424.10.1016/j.bar.2014.01.002Search in Google Scholar

Lim, S., Matolcsy, Z. and Chow, D. 2007. The association between board composition and different types of voluntary disclosure. European Accounting Review 16 (3): 555-583.10.1080/09638180701507155Search in Google Scholar

Lipton, M. and Lorsch, J. W. 1992. A modest proposal for improved corporate governance. The Business Lawyer 48 (1): 59-77.Search in Google Scholar

Liu, X. and Anbumozhi, V. 2009. Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production. 17 (6): 593-600.10.1016/j.jclepro.2008.10.001Search in Google Scholar

Michelon, G. and Parbonetti, A. 2012. The effect of corporate governance on sustainability disclosure. Journal of Management & Governance 16 (3): 477-509.10.1007/s10997-010-9160-3Search in Google Scholar

Milanés-Montero, P. and Pérez-Calderón, E. 2011. Corporate Environmental Disclosure and Legitimacy Theory: An Europe Perspective. Environmental Engineering & Management Journal (EEMJ) 10 (12): 1883-1991.10.30638/eemj.2011.252Search in Google Scholar

Mohamad, W. I. A. W. and Sulong, Z. 2010. Corporate governance mechanisms and extent of disclosure: Evidence from listed companies in Malaysia. International Business Research 3 (4): 216-228.10.5539/ibr.v3n4p216Search in Google Scholar

Ntim, C. G., Lindop, S. and Thomas, D. A. 2013. Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre-and post-2007/2008 global financial crisis periods. International Review of Financial Analysis 30: 363-383.10.1016/j.irfa.2013.07.001Search in Google Scholar

Pahuja, S. 2009. Relationship between environmental disclosures and corporate characteristics: a study of large manufacturing companies in India. Social Responsibility Journal 5 (2): 227-244.10.1108/17471110910964504Search in Google Scholar

Patten, D. M. 2002. The relation between environmental performance and environmental disclosure. Accounting, Organizations and Society 27 (8): 763-773.10.1016/S0361-3682(02)00028-4Search in Google Scholar

Pincus, K., Rusbarsky, M. and Wong, J. 1989. Voluntary formation of corporate audit committees among NASDAQ firms. Journal of Accounting and Public Policy 8 (4): 239-265.10.1016/0278-4254(89)90014-8Search in Google Scholar

Rouf, M. 2011. Corporate characteristics, governance attributes and the extent of voluntary disclosure in Bangladesh. African Journal of Business Management 5 (19): 7836-7845.Search in Google Scholar

Rupley, K. H., Brown, D. and Marshall, R. S. 2012. Governance, media and the quality of environmental disclosure. Journal of Accounting and Public Policy 31 (6): 610-640.10.1016/j.jaccpubpol.2012.09.002Search in Google Scholar

Saha, A. K. and Akter, S. 2013. Relationship between environmental reporting in corporate annual reports & corporate profitability in Bangladesh. Global Conference on Business & Finance Proceedings, 8 (1): 75-86.Search in Google Scholar

Sahay, A. 2004. Environmental reporting by Indian corporations. Corporate Social - Responsibility and Environmental Management 11 (1): 12-22.10.1002/csr.51Search in Google Scholar

Said, R., Hj Zainuddin, Y. and Haron, H. 2009. The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal 5 (2): 212-226.10.1108/17471110910964496Search in Google Scholar

Samaha, K., Khlif, H. and Hussainey, K. 2015. The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation 24: 13-28.Search in Google Scholar

Sartawi, I. I. M., Hindawi, R. M., Bsoul, R. and Ali, A. E. J. 2014. Board Composition, Firm Characteristics, and Voluntary Disclosure: The Case of Jordanian Firms Listed on the Amman Stock Exchange. International Business Research 7 (6): 67-82.10.5539/ibr.v7n6p67Search in Google Scholar

Sen, M., Mukherjee K. and Pattanayak, J.K. 2011. Corporate environmental disclosure practices in India. Journal of Applied Accounting Research 12 (2): 139 – 156.10.1108/09675421111160709Search in Google Scholar

Sharif, M. and Rashid, K. 2014. Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan. Quality & Quantity 48 (5), 2501-2521.Search in Google Scholar

Sun, N., Salama, A., Hussainey, K. and Habbash, M. 2010. Corporate environmental disclosure, corporate governance and earnings management. Managerial Auditing Journal 25 (7): 679-700.10.1108/02686901011061351Search in Google Scholar

Tilt, C. A. 1994. The influence of external pressure groups on corporate social disclosure: some empirical evidence. Accounting, Auditing & Accountability Journal 7 (4): 47-72.10.1108/09513579410069849Search in Google Scholar

Tilt, C. A. 2001. The content and disclosure of Australian corporate environmental policies. Accounting, Auditing & Accountability Journal 14 (2): 190-212.10.1108/09513570110389314Search in Google Scholar

Uwuigbe, U. N., Egbide, B. C. and Ayokunle, A. M. 2011. The effect of board size and board composition on firms corporate environmental disclosure: a study of selected firms in Nigeria. Acta Universitatis Danubius 7 (5): 164-176.Search in Google Scholar

Wang, J. L., Hsiung, H. H. and Ku, W. T. 2012. Ownership Structure and Environmental Disclosure: Taiwan Evidence. International Research Journal of Finance and Economics 88: 132-145.Search in Google Scholar

Wulf, I., Niemöller, J. and Rentzsch, N. 2014. Development toward integrated reporting and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system. Journal of Management Control 25 (2): 135-164.10.1007/s00187-014-0200-zSearch in Google Scholar

Zeng, S. X., Xu, X. D., Yin, H. T. and Tam, C. M. 2012. Factors that drive Chinese listed companies in voluntary disclosure of environmental information. Journal of Business Ethics 109 (3): 309-321.10.1007/s10551-011-1129-xSearch in Google Scholar

eISSN:
2233-1999
Język:
Angielski
Częstotliwość wydawania:
2 razy w roku
Dziedziny czasopisma:
Business and Economics, Business Management, other, Political Economics