Factors affecting corporate environmental performance disclosures in the Czech Republic

Mohit Srivastava, Ladislav Tyll, Fahua Xu and Ivan Balogh
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Mohit Srivastava: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Ladislav Tyll: VSE - Prague University of Economics and Business

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Abstract: This study investigates the factors affecting corporate environmental performance disclosure in the Czech Republic. The existing findings on factors affecting environmental disclosures cannot be applied to the CEE context since the development of institutions is very different. The sample dataset contains 200 Czech companies that meet at least two requirements for large companies by the corporate sustainability reporting directive. The Tobit model is employed for data analysis as it is a valuable tool for estimating linear relationships between variables where the dependent variable is censored or truncated. The data analysis reveals that being listed on a stock exchange, media coverage, and assurance provided by Big4, and operation in foreign markets significantly impact environmental disclosure. Profitability is negatively related to environmental disclosure. Contrary to prior research, no statistically significant relationship was observed between environmental disclosure and the sensitive industry or company size.

Date: 2024
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Published in International Journal of Business Governance and Ethics, inPress, 1 (1), ⟨10.1504/IJBGE.2024.10061998⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04977942

DOI: 10.1504/IJBGE.2024.10061998

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