MANAGERS’ PERCEPTION ON FACTORS IMPACTING ENVIRONMENTAL DISCLOSURE
Journal: Journal of Management (JOM) (Vol.6, No. 2)Publication Date: 2019-05-07
Authors : RANJANI MATTA JAVAID AKHTER P. MALARVIZHI;
Page : 219-229
Keywords : Corporate Environmental Disclosure; Indian Companies; Drivers; Barriers; Survey;
Abstract
This research paper focuses on the current environmental management practices and captures the perception of corporate managers on environmental reporting through a structured questionnaire to understand the factors impacting companies in disclosing environmental information. The data for this research was collected through a questionnaire survey. Analysis of the responses indicates long-term survival, reduction in waste and improved efficiency' and acknowledging social responsibility as the top reasons for disclosure. Avoid providing sensitive and confidential information, no legal requirement to report and avoid possible damage to company's reputation were the reasons preventing an organisation from making disclosures. Overall, the findings suggest that the perceptions of both ‘reporter' and ‘non-reporter' are similar indicating the existence of other factors that impact disclosure. The findings support both the legitimacy and stakeholder theory as organisations strive for long-term survival and aspire to have a better corporate image.
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Last modified: 2019-05-08 16:32:45