Environmental performance and financial performance: Empirical evidence from Indonesian companies
This study aims to investigate the effect of Audit Committee, firm characteristics, and ISO 14001 on environmental performance. Also, this study analyzes the effect of environmental performance on the financial performance. The data analysis was performed using multiple linear regression Data collec...
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| Veröffentlicht in: | Corporate social-responsibility and environmental management 2023-05, Vol.30 (3), p.1508-1513 |
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| container_title | Corporate social-responsibility and environmental management |
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| creator | Hanjani, Andreani Kusumadewi, Rr. Karlina Aprilia |
| description | This study aims to investigate the effect of Audit Committee, firm characteristics, and ISO 14001 on environmental performance. Also, this study analyzes the effect of environmental performance on the financial performance. The data analysis was performed using multiple linear regression Data collection techniques are carried out using annual reports of companies receiving PROPER Award and listed on the Indonesia Stock Exchanges in the year of 2015–2019. The results showed that Audit Committee, firm characteristics, and ISO 14001 significantly influenced environmental performance. Another result is that environmental performance has a positive effect on the financial performance. This study contributes as a reference for the government to make environmental policies so as to encourage the achievement of sustainable development goals (SDGs). This study measures environmental performance using only PROPER which cannot be generalized to all companies listed on the Indonesia Stock Exchanges and other markets. The next studies should use other proxies to measure environmental performance and use other data collection methods such as interviews. |
| doi_str_mv | 10.1002/csr.2433 |
| format | Article |
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Karlina Aprilia</creator><creatorcontrib>Hanjani, Andreani ; Kusumadewi, Rr. Karlina Aprilia</creatorcontrib><description>This study aims to investigate the effect of Audit Committee, firm characteristics, and ISO 14001 on environmental performance. Also, this study analyzes the effect of environmental performance on the financial performance. The data analysis was performed using multiple linear regression Data collection techniques are carried out using annual reports of companies receiving PROPER Award and listed on the Indonesia Stock Exchanges in the year of 2015–2019. The results showed that Audit Committee, firm characteristics, and ISO 14001 significantly influenced environmental performance. Another result is that environmental performance has a positive effect on the financial performance. This study contributes as a reference for the government to make environmental policies so as to encourage the achievement of sustainable development goals (SDGs). This study measures environmental performance using only PROPER which cannot be generalized to all companies listed on the Indonesia Stock Exchanges and other markets. 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This study contributes as a reference for the government to make environmental policies so as to encourage the achievement of sustainable development goals (SDGs). This study measures environmental performance using only PROPER which cannot be generalized to all companies listed on the Indonesia Stock Exchanges and other markets. The next studies should use other proxies to measure environmental performance and use other data collection methods such as interviews.</description><subject>Annual reports</subject><subject>Data analysis</subject><subject>Data collection</subject><subject>Empirical analysis</subject><subject>Environmental effects</subject><subject>Environmental management</subject><subject>Environmental performance</subject><subject>Environmental policy</subject><subject>financial performance</subject><subject>ISO standards</subject><subject>Management reports</subject><subject>Stock exchanges</subject><subject>Sustainable development</subject><subject>sustainable development goals</subject><issn>1535-3958</issn><issn>1535-3966</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2023</creationdate><recordtype>article</recordtype><recordid>eNp1kE1LAzEQhoMoWKvgT1jw4mVrstlkE29SWi0UBD_OIc4mkNJN1qSt9N-buqJ48DQvMw_PwIvQJcETgnF1AylOqprSIzQijLKSSs6PfzITp-gspRXGpBGNHCE98zsXg--M3-h10ZtoQ-y0B1No3xbW-Zzd38ttMet6Fx3ktdm51hxoG0NXLHwbvElO-wJC12vvTDpHJ1avk7n4nmP0Op-9TB_K5eP9Ynq3LIEyTEtZV5IT2XJjwVLctraxIPhbrRuLgVnWQoWFZthS4BmpLWgKpCZAG4kNpmN0NXj7GN63Jm3UKmyjzy9VJbCkVDScZOp6oCCGlKKxqo-u03GvCFaHAlUuUB0KzGgxoAaCd-kXFCyLskxmpByQD7c2-39Vavr89KX8BJzyfgg</recordid><startdate>202305</startdate><enddate>202305</enddate><creator>Hanjani, Andreani</creator><creator>Kusumadewi, Rr. 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Karlina Aprilia</creatorcontrib><collection>ECONIS</collection><collection>CrossRef</collection><collection>Environment Abstracts</collection><collection>Environmental Sciences and Pollution Management</collection><collection>Environment Abstracts</collection><jtitle>Corporate social-responsibility and environmental management</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Hanjani, Andreani</au><au>Kusumadewi, Rr. 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| identifier | ISSN: 1535-3958 |
| ispartof | Corporate social-responsibility and environmental management, 2023-05, Vol.30 (3), p.1508-1513 |
| issn | 1535-3958 1535-3966 |
| language | eng |
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| source | Business Source Complete; Wiley Online Library All Journals |
| subjects | Annual reports Data analysis Data collection Empirical analysis Environmental effects Environmental management Environmental performance Environmental policy financial performance ISO standards Management reports Stock exchanges Sustainable development sustainable development goals |
| title | Environmental performance and financial performance: Empirical evidence from Indonesian companies |
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