Izvorni znanstveni članak
https://doi.org/10.32728/er-ei.38.4.6
THE DETERMINANTS OF ENVIRONMENTAL ACCOUNTING DISCLOSURE: EVIDENCE FROM JORDANIAN NON-FINANCIAL LISTED COMPANIES IN THE AMMAN STOCK EXCHANGE
Haneen Abu Suileek
; Department of Accounting, Business School, The Hashemite University, P.O. Box 330127, Zarqa 13133, Jordan
Hashem Alshurafat
; Department of Accounting, Business School, The Hashemite University, P.O. Box 330127, Zarqa 13133, Jordan
Husam Ananzeh
; Department of Accounting, School of Business, Al Al-Bayt University, Mafraq, Jordan
Hamzeh Al Amosh
; Department of Financial Intelligence, University of South Africa, Pretoria, South Africa, Jadara University Research Center, Jadara University, Irbid, Jordan
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* Dopisni autor.
Sažetak
This study investigates the impact of various determinants on corporate environmental accounting disclosure (ED) by reviewing relevant published studies. The paper covers ten years, from January 1, 2012, to December 31, 2021. A variety of determinants have been identified through an extensive review of the pertinent literature. To achieve the research objectives, the study employs a quantitative approach using logistic regression. The sample comprises 74 non-financial companies listed on the Amman Stock Exchange. The findings are expected to inform future policy development and enhance the environmental disclosure process. This study contributes to the existing literature by offering a more disaggregated examination of environmental accounting disclosure practices. Drawing on stakeholder theory, the study analyses annual reports of non-financial companies listed on the Amman Stock Exchange, which constitute the majority of firms engaged in direct interaction with the environment. The results reveal that environmental accounting disclosure is significantly influenced by factors such as industry membership, the presence of environmental certification, and the establishment of a CSR committee. Despite the numerous challenges in assessing ecological disclosure, this study’s findings provide valuable insights for advancing sustainable development and improving CSR reporting across the service and industrial sectors. This research emphasises the importance of adopting a renewed perspective on the underlying factors shaping environmental disclosure and their implications for enhanced transparency in ecological accounting.
Ključne riječi
Environmental Disclosure; Environmental Performance; Logit Regression; Amman Stock Exchange; Non-Financial Sector
Hrčak ID:
345994
URI
Datum izdavanja:
18.3.2026.
Posjeta: 0 *