An Analysis of the Environmental Disclosure Practices of Publicly Traded Companies in Various Countries

The credibility of this research is compromised by the limited level of business understanding of environmental disclosure. Companies are required to disclose environmental information as part of their transparency efforts and to attract stakeholders. The objective of this study is to identify the commonalities and distinctions in the comprehension of environmental disclosure among publicly traded corporations. Furthermore, the objective of this study is to ascertain the elements that impact the variations in environmental disclosure among public corporations in different countries. This study is a literature review that analyzes qualitative data from twenty-one globally accessible publications published over the last five years. The period is from 2020 to 2024. The research findings demonstrate that environmental disclosure is a crucial factor in contemporary corporate operations and the promotion of environmental sustainability. Environmental disclosure can enhance firm financial performance, optimize capital market efficiency, and positively influence investor perception. Nevertheless, global environmental disclosure methods fluctuate as a result of local disparities and overarching legislation.

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Publication Details

Journal
Nusantara Science and Technology Proceedings
Published
2025-05-22
DOI
https://doi.org/10.11594/nstp.2025.4771
Primary Topic
Environmental Sustainability in Business
Type
article
Field-Weighted Citation Impact
0.00
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article

An Analysis of the Environmental Disclosure Practices of Publicly Traded Companies in Various Countries

Ulfa Puspa Wanti Widodo, Avi Sunani, Nanda Wahyu Indah Kirana, In Naka Malik Hardiansyah et al.
Nusantara Science and Technology Proceedings
Environmental Sustainability in Business
article

An Analysis of the Environmental Disclosure Practices of Publicly Traded Companies in Various Countries

Ulfa Puspa Wanti Widodo, Avi Sunani, Nanda Wahyu Indah Kirana, In Naka Malik Hardiansyah, Zaroh Winda Nur Rachmawati
article en

Abstract

The credibility of this research is compromised by the limited level of business understanding of environmental disclosure. Companies are required to disclose environmental information as part of their transparency efforts and to attract stakeholders. The objective of this study is to identify the commonalities and distinctions in the comprehension of environmental disclosure among publicly traded corporations. Furthermore, the objective of this study is to ascertain the elements that impact the variations in environmental disclosure among public corporations in different countries. This study is a literature review that analyzes qualitative data from twenty-one globally accessible publications published over the last five years. The period is from 2020 to 2024. The research findings demonstrate that environmental disclosure is a crucial factor in contemporary corporate operations and the promotion of environmental sustainability. Environmental disclosure can enhance firm financial performance, optimize capital market efficiency, and positively influence investor perception. Nevertheless, global environmental disclosure methods fluctuate as a result of local disparities and overarching legislation.

Nusantara Science and Technology Proceedings
University of Pembangunan Nasional Veteran Jawa Timur (ID)
Openalex Percentile: Top 83%
Environmental Sustainability in Business
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