Explanatory Factors of Firms' Sustainability Disclosure: Evidence From Cameroon Under the Lenses of Political‐Economy Theory

Romeo Martial Dongmo and Bleck Capouell Tegofack

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 3, 4155-4165

Abstract: This paper seeks to examine the explanatory factors of the voluntary sustainability disclosure of firms. In order to achieve this goal, an ordinal logistic regression analysis was conducted on data collected from 45 firms across 5 types of industries. The findings suggest that high profile firms, media exposure and government's power have a positive and significant effect on the disclosure level of social and environmental information. Contrarily, the engagement of firms in international trade had an insignificant effect on sustainability disclosure level. Given that the government is an important factor in enhancing the practice of sustainability disclosure as revealed by the results of this study, we recommend that, from an institutional point of view, better synergy between official structures involved in environmental management appears to be an imperative.

Date: 2025
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https://doi.org/10.1002/csr.3179

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:3:p:4155-4165

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