Do Environmental Issues Matter to Investors?

DOI

10.2991/aebmr.k.211225.032How to use a DOI?

Keywords

Sustainable Development; Corporate Environmental Disclosure; ISO 14001; Performance

Abstract

This study aims to analyze the effect of the ISO 14001 environmental management system, corporate environmental disclosure, and company performance. The research samples used were non-financial companies listed on the Indonesia Stock Exchange for 2018-2019. The sampling technique employed was purposive sampling with a total research sample of 230. The analytical tool utilized in this study was regression analysis using the SPSS Process. The study results indicate that ISO 14001 environmental management influenced corporate environmental disclosure, but corporate environmental disclosure did not affect company performance. In addition, the ISO 14001 environmental management system had a negative effect on performance. It signifies that corporate environmental disclosure did not mediate the relationship between the ISO 14001 environmental management system and performance.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Harjanti Widiastuti
AU  - Adelia Sulistyani
AU  - Evy Rahman Utami
PY  - 2022
DA  - 2022/01/13
TI  - Do Environmental Issues Matter to Investors?
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 228
EP  - 234
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.032
DO  - 10.2991/aebmr.k.211225.032
ID  - Widiastuti2022
ER  -