ARTICLE
TITLE

The Effect of Environmental Performance and Composition of Commissioners Board On Environmental Disclosure.

SUMMARY

This study aims to examine the influence of Environmental Performance and Board Composition on Environmental Disclosure. This study used two independent variables and the dependent variable, Environmental Performance and Board Composition as independent variables, and Environmental Disclosure as the dependent variable. Environmental Performance is measured by using level of PROPER, Board Composition is calculated by proportion of independen commisioner, and Environmental Disclosure is measured by using environmental disclosure GRI G3.  This study using secondary data, by using PROPER report and the annual report and also sustainability report that including the environmental information. Samples of this study consist of 24 company who join in PROPER and listed in Bursa Efek Indonesia during the period of 2011-2013.The data obtained by purposive sampling technique and using regression analysis method. Result from the model shows that: 1) Environmental Performance have a significant influence to Environmental Disclosure; 2) Board Composition have no significant influence to Environmental Disclosure 3) Simultaneus test, show that Environmental Performance and Board Composition have a significant influence to Environmental Disclosure.  Keywords: Environmental Performance, Board of Commisioners Composition, Environmental Disclosure

 Articles related

Hashella Kostan, Alice Salendu    

The surge in demand for green products leads to rampant practice of “greenwashing”, in which marketers deceitfully try to position their brand as more eco-friendly than it actually is. Past studies on green advertisements have indicated that visual cues ... see more


Dmytro Makarenko    

The development of scientific and technological progress along with a general improvement in the quality of life of people has a powerful technogenic impact on the environment. To reduce the harmful effects on the environment, it is necessary to solve th... see more


Agus Triyani,Suhita Whini Setyahuni,Kiryanto Kiryanto    

This paper aims to investigate the effect of environmental, social, and governance (ESG) disclosure on firm performance, which is measured by ROE. We also analyze the role of CEO tenure on the relationship between ESG disclosure and ROE. We used 159 samp... see more


Theresia Coline Sari Rinsman,Andrian Budi Prasetyo    

This study aims to analyze the effects of financial performance and environmental performance to firm value with environmental disclosure as an intervening variable. Financial performance which measured by Ratio On Sales (ROS) and environmental performan... see more


Miswanto Miswanto,Shofia Suparti,Yanuar Rifqi Abdullah    

Abstract This study aims to examine the effect of entrepreneurial knowledge and environmental support on student entrepreneurship intentions. This study is a causal associative research with a quantitative approach. The variables of this study are entrep... see more

Revista: Telaah Bisnis