External Engagement and Environmental Reporting Quality: Evidence from the Emerging Market

dc.contributor.authorSanni, Micheal Rotimi
dc.date.accessioned2023-08-04T18:12:39Z
dc.date.available2023-08-04T18:12:39Z
dc.date.issued2023
dc.description.abstractThe importance of external engagement and the growing public concern over environmental reporting have prompted businesses all over the world to look for measures to lessen their negative environmental effects. This is accomplished by providing stakeholders with high-quality environmental information. In developed economies, the role of the Global Reporting Initiative in establishing environmental reporting performance indicators have received a great deal of attention. However, developing economies have less research on the subject. The purpose of this study, therefore, was to determine how media exposure, environmental assurance statements, and stakeholder power related to firm external engagement attributes affected the quality of environmental reporting in Nigeria. From the secondary data, the annual reports and websites of listed companies for the years 2017 through 2021 were used. The study adopted the panel least squares method to analyse the data gathered from the annual reports and corporate websites of the listed companies in Nigeria. According to study results, there is a strong positive relationship between media exposure, stakeholder power, and quality of environmental reporting. In addition, anegligiblepositive link between environmental assurance statementsand the quality of environmental reporting exists. The study concludes that by following international best practices for environmental reporting and providing stakeholders with adequate information, businesses can increase external participation and close the reporting gap.
dc.identifier.urihttps://repository.run.edu.ng/handle/123456789/3828
dc.language.isoen
dc.publisherInternational Journal of Innovative Science and Research Technology
dc.relation.ispartofseriesVol 8, Issue 5
dc.titleExternal Engagement and Environmental Reporting Quality: Evidence from the Emerging Market
dc.typeArticle
Files
Original bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
EXTERNAL ENGAGEMENT.pdf
Size:
633.38 KB
Format:
Adobe Portable Document Format
Description:
License bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description: