The effect of environmental performance and corporate governance structure on the quality of environmental disclosure
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Author(s)Kuat Waluyo JatiLink to ORCID Index: https://orcid.org/0000-0003-2174-7501
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Fitrarena Widhi RizkyanaLink to ORCID Index: https://orcid.org/0000-0001-9467-306X
,
Richatul JannahLink to ORCID Index: https://orcid.org/0000-0003-4960-2996
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Risanda Alirastra BudiantoroLink to ORCID Index: https://orcid.org/0000-0001-5249-5445
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Annafi Firdaus Safitri
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Ardian WidiartoLink to ORCID Index: https://orcid.org/0000-0001-6983-1169
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DOIhttp://dx.doi.org/10.21511/ee.16(4).2025.05
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Article InfoVolume 16 2025, Issue #4, pp. 67-82
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Creative Commons Attribution 4.0 International License
Type of the article: Research Article
Abstract
Ensuring high-quality environmental disclosure has become a strategic concern for companies amid increasing public scrutiny and ongoing environmental degradation. This paper aims to examine the effect of environmental performance and corporate governance structure on the quality of environmental disclosure of manufacturing companies in Indonesia. Observations were made on 52 manufacturing companies that submitted annual and sustainability reports from 2020 to 2022. Panel data were analyzed using regression techniques. The empirical findings indicate that environmental performance, board size, board meeting frequency, multiple directorships, and the age of the youngest director have a positive and statistically significant impact on the quality of environmental disclosure. Specifically, environmental performance demonstrated a coefficient of 6.58 (p < 0.01), the age of the youngest director – 0.30 (p < 0.10), multiple directorships – 1.42 (p < 0.05), board size – 1.28 (p < 0.05), and board meeting frequency – 0.19 (p < 0.10). Conversely, director tenure exhibited a negative effect of 0.53 (p < 0.05). This study concludes that environmental performance and corporate governance are critical determinants of the quality of environmental disclosure in the context of Indonesian manufacturing companies. Overall, the study offers practical implications for regulators and corporate decision-makers seeking to improve environmental accountability and strengthen long-term stakeholder trust.
- Keywords
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JEL Classification (Paper profile tab)Q56, G34, L60
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References88
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Tables4
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Figures1
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- Figure 1. Conceptual model
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- Table 1. Sampling process
- Table 2. Descriptive statistics
- Table 3. Heteroscedasticity results
- Table 4. Hypotheses results
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Perceived health risk, online retail ethics, and consumer behavior within online shopping during the COVID-19 pandemic
Yuniarti Fihartini ,
Arief Helmi ,
Meydia Hassan ,
Yevis Marty Oesman
doi: http://dx.doi.org/10.21511/im.17(3).2021.02
Innovative Marketing Volume 17, 2021 Issue #3 pp. 17-29 Views: 5603 Downloads: 2080 TO CITE АНОТАЦІЯThe risk of virus contracting during the COVID-19 pandemic has changed consumer preference for online shopping to meet their daily needs than shopping in brick-and-mortar stores. Online shopping presents a different environment, atmosphere, and experience. The possibility of ethical violations is higher during online than face-to-face transactions. Therefore, this study was conducted to investigate the influence of perceived health risk and customer perception of online retail ethics on consumer online shopping behavior during the COVID-19 pandemic, involving seven variables, namely perceived health risk, security, privacy, non-deception, reliability fulfillment, service recovery, and online shopping behavior. The data were collected through an online survey by employing the purposive sampling technique to a consumer who has shopped online during the COVID-19 pandemic in Indonesia. 315 valid responses were obtained and analyzed through quantitative method using SEM-Amos. The results showed that perceived health risk and four variables of online retail ethics including security, privacy, reliability fulfillment, and service recovery affected online shopping behavior. Meanwhile, non-deception was found to have an insignificant effect. The coefficient value proved perceived health risk to be more dominant in influencing online shopping behavior than the variables of online retail ethics. Thus, consumers pay more concern for their health during online shopping. However, positive consumer perceptions of the behavior of online retail websites in providing services also can encourage consumers to shop online during this pandemic.
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Does board composition have an impact on CSR reporting?
Patrick Velte 
doi: http://dx.doi.org/10.21511/ppm.15(2).2017.02
Problems and Perspectives in Management Volume 15, 2017 Issue #2 pp. 19-35 Views: 5379 Downloads: 2027 TO CITE АНОТАЦІЯCorporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.
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Human resource management in promoting innovation and organizational performance
I Gede Riana ,
Gede Suparna ,
I Gusti Made Suwandana ,
Sebastian Kot ,
Ismi Rajiani
doi: http://dx.doi.org/10.21511/ppm.18(1).2020.10
Problems and Perspectives in Management Volume 18, 2020 Issue #1 pp. 107-118 Views: 5050 Downloads: 1230 TO CITE АНОТАЦІЯHuman resource management (HRM) is one of the elements enabling an organization to remain competitive in turbulence conditions. The effective practice of HRM makes competent and innovative employees contributing to the achievement of organizational objectives. This study aims to analyze HRM practices in creating innovation and organizational performance. The questionnaire was used to measure the respondents’ perceptions of variables used by a Likert scale. A survey of 126 manager samples and middle managers at export-oriented short and medium enterprises (SMEs) in Bali, Indonesia, was conducted to test the model. The analysis has shown that the proposed model was proven to be compliant with the research hypotheses. HRM significantly affects organizational performance and innovation, and it was found out that innovation can improve organizational performance. However, in the process of simultaneous testing, it was found out that innovation cannot improve organizational performance. The lack of attention to investments in human resources became one of the barriers to SMEs in creating innovation.
