Corporate Attributes and the Extent of Environmental Reporting: An Empirical Analysis of JSE-Listed Firms
企業属性と環境報告の程度：JSE上場企業の実証分析 (AI 翻訳)
Makhathini Lungani Rudolph, Kansilembo Aliamutu
🤖 gxceed AI 要約
日本語
南アフリカJSE上場企業を対象に、企業規模、年齢、レバレッジ、収益性が環境情報開示に与える影響を分析。2020～2024年のデータを用い、収益性の高さが開示を促進し、企業年齢が若いほど開示が進むことを発見。任意開示理論や制度理論を支持する結果。
English
This study examines how firm size, age, leverage, and profitability affect environmental disclosure among JSE-listed firms in South Africa from 2020-2024. It finds that profitability positively correlates with disclosure, while older firms disclose less. Results support voluntary disclosure theory and institutional theory.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
南アフリカのKing IVコードに基づく統合報告の文脈で、企業属性と環境開示の関係を実証。日本でもSSBJや有報でのESG開示が進む中、企業特性が開示行動に与える影響を理解する参考となる。
In the global GX context
This paper provides empirical evidence on how firm characteristics drive environmental disclosure in an emerging market with evolving regulations (King IV). It offers insights for global disclosure research on the role of profitability and firm age in sustainability reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on determinants of environmental disclosure in a developing economy context, useful for comparative studies.
🏢実務担当者:Highlights that financially stable and younger firms are more likely to disclose environmental information, informing corporate strategy.
🏛政策担当者:Suggests that regulatory frameworks may need to consider firm characteristics to improve disclosure quality.
📄 Abstract（原文）
The study seeks to explore the impact of business attributes namely company size, firm age, leverage, and profitability, on environmental information disclosure by publicly listed firms in South Africa. This paper focuses on firm-level factors to improve understanding of how organisational attributes influence the extent and quality of environmental openness in a developing economy. It employs a quantitative research methodology that integrates empirical and statistical techniques to examine the relationship between corporate attributes and the extent of environmental reporting among firms listed on the Johannesburg Stock Exchange (JSE). The study covers a five-year period (2020–2024), chosen to illustrate the effects of South Africa's growing environmental regulations and the widespread implementation of integrated reporting following the enactment of the King IV Code of Corporate Governance. The model's overall significance (p = 0.000) demonstrates that firm-specific variables together affect environmental reporting behaviours. Profitability exhibits a robust positive and statistically significant correlation with environmental disclosure, indicating that financially stable companies are more inclined and capable of revealing sustainability information. Firm age shows a strong negative association, which means that younger organisations are more flexible, open, and sensitive to ESG trends than older, more established ones. The results also support both Voluntary Disclosure Theory (profitability-driven transparency) and parts of Institutional and Legitimacy Theories, which show that younger, more progressive companies are adapting to new reporting standards.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.62754/joe.v4i4.7021first seen 2026-05-14 22:29:45
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