arbiter
JournalsPricingAccount

Determinants of Environmental Reporting in the Top 50 New Zealand Listed Companies

Gayani Hewagama & Wajira Dassanayake

New Zealand Journal of Applied Business Research2022https://doi.org/10.34074/jabr.18102article
ABDC C
Weight
0.39

What the paper says

The purpose of the study reported here was to examine the relationship between firm-specific variables (firm size, industry, and profitability) and Global Reporting Initiative (GRI)-based environmental reporting practices among the top 50 market-capitalised firms on the New Zealand Stock Exchange (NZSX). Data were gathered from the companies’ annual and sustainability reports for 2018 and 2019 and analysed using the panel regression method. The findings suggest that firm size and industry environmental sensitivity are positively associated with GRI-based environmental reporting. Firms operating in environmentally sensitive industries are more likely to report GRI-based disclosures. However, profitability was not found to strongly influence GRI-based disclosure practices in listed firms. Our findings also indicate that environmental reporting disclosures increased slightly in 2019 compared to 2018, and New Zealand will need this trend to continue in order to meet the 2030 emission goals pledged under the 2016 Paris Agreement.

2 citations

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.34074/jabr.18102

Or copy a formatted citation

@article{gayani2022,
  title        = {{Determinants of Environmental Reporting in the Top 50 New Zealand Listed Companies}},
  author       = {Gayani Hewagama & Wajira Dassanayake},
  journal      = {New Zealand Journal of Applied Business Research},
  year         = {2022},
  doi          = {https://doi.org/https://doi.org/10.34074/jabr.18102},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Determinants of Environmental Reporting in the Top 50 New Zealand Listed Companies

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.39

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

F · citation impact0.10 × 0.4 = 0.04
M · momentum0.80 × 0.15 = 0.12
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.