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Good for the Wallet - Good for the Planet: Do Environmental and Financial Performance Lead to Climate-related Disclosure of Asia-Pacific Companies?

Arnita Tri Agustin et al.

The Indonesian Journal of Accounting Research2025https://doi.org/10.33312/ijar.896article
ABDC C
Weight
0.50

What the paper says

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.

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Cite this paper

https://doi.org/https://doi.org/10.33312/ijar.896

Or copy a formatted citation

@article{arnita2025,
  title        = {{Good for the Wallet - Good for the Planet: Do Environmental and Financial Performance Lead to Climate-related Disclosure of Asia-Pacific Companies?}},
  author       = {Arnita Tri Agustin et al.},
  journal      = {The Indonesian Journal of Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.33312/ijar.896},
}

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Good for the Wallet - Good for the Planet: Do Environmental and Financial Performance Lead to Climate-related Disclosure of Asia-Pacific Companies?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.