Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification

Md Ali Arshad Chowdhury, Mohammad Morshedur Rahman, Mouri Dey, Syed Moudud-Ul-Huq and Sk Alamgir Hossain

SAGE Open, 2023, vol. 13, issue 4, 21582440231215570

Abstract: In light of the gravity of environmental issues, this study investigates the influence of competitive advantage and stakeholder pressure on voluntary environmental disclosures, together with the “certification†mediating variable. The research questions and hypotheses were developed based on the essence of stakeholder and legitimacy theory, within the compass of the resource-based view. Data were collected from numerous listed manufacturing organizations and analyzed following the deductive approach. Structural equation modeling was used to test the hypotheses. The results show that competitive advantage influences and smoothens the attainment of environmental certificates, leading to an impression on voluntary environmental disclosures. The evidence from the study also demystifies the dominance of competitive advantage over environmental disclosures. Furthermore, the associated effect of certification upon environmental disclosure is also established and found worthy. Other factors were not found to be significant. Finally, the study also provides various insightful policy suggestions to the wide range of stakeholders.

Keywords: competitive advantage; stakeholder pressure; environmental certification; voluntary (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:sae:sagope:v:13:y:2023:i:4:p:21582440231215570

DOI: 10.1177/21582440231215570

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