JANUARTI, Indira (2019) The Relationship Between Environmental Performance and The Extent of Environmental Disclosure. Humanities & Social Sciences Reviews, 7 (4). pp. 493-501. ISSN 2395-6518

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Abstract

Purpose of thi · study: This rtudy examine· the relationship between environmental performance and the e rtent of environmental disclo ·ure.
Methodology: The sample of this study consists of 35 hish profile companies. The environmental performance is mea ·ured ba ·ed on the results of the a ·ses ·ment of PROPER and the extent of environmental di ·clo ·ure inde ·· by u ·ing GRI checklist items. This research applies content analysis, descriptive, and inferential statistical analyses.
Main Findings: The result shows that the extent of em iron mental disclosure on an average is low (22.5%). Mining companies provide the highest environmental disclosure (58.2%) followed b chemicals (21.4%) utilities (19.0%) pulp and papers (16.5%) industrial (11.0%) and oil and gas (4.2%). The anal sis also presents that environmental performance does not affect the level of environmental disclosure.
Implications: This result suggests that high em ironmental performance may not encourage companies to communicate more environmental issues. This finding indicates that motivation for a company to disclose environmental information is not always based on the legitimacy perspectives, but might be an accountability form.

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