Structural analysis of factors influencing environmental disclosure

Garoui Nassreddine

Cogent Economics & Finance, 2022, vol. 10, issue 1, 2024723

Abstract: Environmental management issues have become a global concern and many governments have developed policies that include environmental regulations. Under this framework, companies have become responding to the demands of all different parties to legitimize their actions. Studies have increased in the field of environmental reporting, but unfortunately, this does not indicate an increase in companies’ awareness of the factors that determine the preparation of sustainability reports and the disclosure of environmental information. This paper uses the qualitative research technique to study the factors influencing environmental information disclosure. A structural analysis approach is applied to establish the interrelationship between the various factors. From our analysis, it has been found that profitability, gender diversity and board independence are the important and critical factors that influence environmental information disclosure. At the end of the research, technical use restrictions of interpretive structural modeling were discussed, and then proposals for developing the research were discussed.

Date: 2022
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DOI: 10.1080/23322039.2021.2024723

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