Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.

Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.

With the increasing global concern for the environment, environmental disclosure occupies a significant place within the firm's disclosure strategy. The majority of prior environmental disclosure studies have focused on the quantity of disclosure in the annual reports but less attention has bee...

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Main Author: Mohammed, Abdullah Hamoud Ismail
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
TD Environmental technology
Sanitary engineering
Online Access:https://etd.uum.edu.my/6708/1/s90799_01.pdf
https://etd.uum.edu.my/6708/2/s90799_02.pdf
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id my-uum-etd.6708
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Rahman, Azhar
topic TD Environmental technology
Sanitary engineering
spellingShingle TD Environmental technology
Sanitary engineering
Mohammed, Abdullah Hamoud Ismail
Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.
description With the increasing global concern for the environment, environmental disclosure occupies a significant place within the firm's disclosure strategy. The majority of prior environmental disclosure studies have focused on the quantity of disclosure in the annual reports but less attention has been given on the quality of disclosure. Most of the studies that focused on the quality of environmental disclosure have found low level of quality of such disclosure. Therefore, this study aims to investigate the content-quality of environmental disclosure in different reporting mediums by oil and gas companies in developing countries. The study also identified factors that could influence the content-quality of environmental disclosure. Using content analysis, an index and scoring system on the basis of the dimensions of evidence (monetary/quantitative, non-quantitative) and specificity (specific, general) were applied to the annual reports, stand-alone reports and corporate homepages of a sample of 116 oil and gas companies in 19 developing counties. The results of this study reveal that the content-quality of the environmental disclosure of the sample companies is relatively high. The results also indicate great variations in the disclosure content-quality in different reporting media. The stand-alone reports have greater content-quality than annual reports and corporate homepages in communicating environmental information. Moreover, the results of this study reveal that out of twelve hypothesised variables, only five variables (company size, foreign ownership, profitability, leverage and membership of industry's associations) are positively related to the environmental disclosure content-quality. The study has implications in enhancing the understanding of environmental disclosure practices of oil and gas companies in developing countries and factors that influence the contentquality of such disclosure. Additionally, the study has provided an insight into the differences between disclosures in different reporting mediums, which in turn will facilitate the selection of reporting medium/s of environmental information that can be relied upon.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Mohammed, Abdullah Hamoud Ismail
author_facet Mohammed, Abdullah Hamoud Ismail
author_sort Mohammed, Abdullah Hamoud Ismail
title Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.
title_short Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.
title_full Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.
title_fullStr Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.
title_full_unstemmed Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.
title_sort environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries.
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2016
url https://etd.uum.edu.my/6708/1/s90799_01.pdf
https://etd.uum.edu.my/6708/2/s90799_02.pdf
_version_ 1747828106566041600
spelling my-uum-etd.67082021-04-06T06:32:36Z Environmental disclosure content-quality in various reporting media: an empirical study of oil and gas companies in developing countries. 2016 Mohammed, Abdullah Hamoud Ismail Abdul Rahman, Azhar College of Business (COB) College of Business TD Environmental technology. Sanitary engineering With the increasing global concern for the environment, environmental disclosure occupies a significant place within the firm's disclosure strategy. The majority of prior environmental disclosure studies have focused on the quantity of disclosure in the annual reports but less attention has been given on the quality of disclosure. Most of the studies that focused on the quality of environmental disclosure have found low level of quality of such disclosure. Therefore, this study aims to investigate the content-quality of environmental disclosure in different reporting mediums by oil and gas companies in developing countries. The study also identified factors that could influence the content-quality of environmental disclosure. Using content analysis, an index and scoring system on the basis of the dimensions of evidence (monetary/quantitative, non-quantitative) and specificity (specific, general) were applied to the annual reports, stand-alone reports and corporate homepages of a sample of 116 oil and gas companies in 19 developing counties. The results of this study reveal that the content-quality of the environmental disclosure of the sample companies is relatively high. The results also indicate great variations in the disclosure content-quality in different reporting media. The stand-alone reports have greater content-quality than annual reports and corporate homepages in communicating environmental information. Moreover, the results of this study reveal that out of twelve hypothesised variables, only five variables (company size, foreign ownership, profitability, leverage and membership of industry's associations) are positively related to the environmental disclosure content-quality. The study has implications in enhancing the understanding of environmental disclosure practices of oil and gas companies in developing countries and factors that influence the contentquality of such disclosure. Additionally, the study has provided an insight into the differences between disclosures in different reporting mediums, which in turn will facilitate the selection of reporting medium/s of environmental information that can be relied upon. 2016 Thesis https://etd.uum.edu.my/6708/ https://etd.uum.edu.my/6708/1/s90799_01.pdf text eng public https://etd.uum.edu.my/6708/2/s90799_02.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abadi, A. C. and Janani, M. H. (2013). 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