Online Environmental Disclosure: The Role of Primary and Secondary Stakeholders

Muhammad Hamdan Sayadi, Doddy Setiawan, Y. Anni Aryani and Sri Hartoko

Business Strategy and the Environment, 2025, vol. 34, issue 7, 9139-9153

Abstract: This study uses stakeholder theory to analyze online environmental disclosure by companies. The purpose of this study is to examine the influence of shareholders, public attention, environmental committees, and regulators on online environmental disclosure by using Asian mining companies. We measure the level of online environmental disclosure using content analysis. The results show that the presence of primary and secondary stakeholders can influence online environmental disclosure. Specifically, the study shows that ownership concentration has a negative and significant influence on online environmental disclosure. The study also shows that public attention, environmental committees, and regulators have a positive and significant influence on online environmental disclosure. In addition, the influence of environmental committees was stronger for companies in countries with high environmental scores (countries with high levels of environmental regulatory stringency).

Date: 2025
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