Environmental disclosure information: the role of environmental certification and firm size

HIGHLIGHTS

  • who: JRAK et al. from the Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro Jalan Erlangga Tengah, Pleburan, Semarang, Indonesia have published the Article: ENVIRONMENTAL DISCLOSURE INFORMATION: THE ROLE OF ENVIRONMENTAL CERTIFICATION AND FIRM SIZE, in the Journal: (JOURNAL)
  • what: The aims of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-2021 with 108 annual reports. This study has several limitations, including the low ability of the independent variables (board . . .

     

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