SEUIR Repository

Determinants of environmental disclosure in annual reports of Sri Lankan listed manufacturing companies

Show simple item record

dc.contributor.author Jariya, A.M.I.
dc.date.accessioned 2016-11-09T09:56:23Z
dc.date.available 2016-11-09T09:56:23Z
dc.date.issued 2015-04
dc.identifier.citation Journal of Management. Volume 12. No.1. pp 99-112. en_US
dc.identifier.issn 1391-8230
dc.identifier.uri http://ir.lib.seu.ac.lk/handle/123456789/1772
dc.description.abstract The aim of this study is to investigate the level of corporate environmental information disclosure practices of listed manufacturing companies in Sri Lanka. The study also examined the influence of firm size, profitability and listing age on the level of corporate environmental information disclosure. To achieve the aims of this study, content analysis and statistical analysis were used. Content analysis by word count is used to determine the level of social and environmental disclosures on annual reports of Sri Lankan listed manufacturing companies. To determine the factors that explain the level of social and environmental information disclosures, descriptive statistics, correlation analysis and multiple regressions analysis were used. The finding indicates that 50.63% of the companies provided corporate environmental information in their 2012/2013 annual reports. Multiple regression analysis revealed that size of the firm had significant positive relationship with the level of corporate environmental information disclosure. However, corporate environmental disclosure has not been influenced by the profitability and listing age. en_US
dc.language.iso en_US en_US
dc.publisher Faculty of Management and Commerce, South Eastern University of Sri Lanka. en_US
dc.subject Corporate Environmental Disclosure en_US
dc.subject Firm Size en_US
dc.subject Profitability Listing Age en_US
dc.subject Manufacturing Industry en_US
dc.subject Sri Lanka en_US
dc.title Determinants of environmental disclosure in annual reports of Sri Lankan listed manufacturing companies en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search SEUIR


Advanced Search

Browse

My Account