Lindrianasari, Lindrianasari and Mahatma, Kufepaksi and Yuztitya, Asmaranti and Agrianti, Komalasari (2018) SOCIAL AND ENVIRONMENTAL RESPONSIBILITY IN DEVELOPING COUNTRIES: A THEORETICAL APPROACH TO REGULATION. International Journal of GEOMATE, 15. pp. 47-52. ISSN 2186-2982

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Official URL: https://doi.org/10.21660/2018.49.3684

Abstract

This study aims to analyze and describe the social and environmental responsibility of companies listed on the stock exchange in three developing countries, namely Indonesia, Malaysia, and Thailand, before and after 2007. In 2007 chosen as the cut-off year of observation as we find in each country was issued a significant environmental policy. By doing a differential test on a sample of 24.626 independent firms/years, the study found that four variables used in this study overall showed a significant difference. Environmental costs, the disclosure of environmental, social disclosure, and ESG that observed in three developing countries has increased significantly after 2007. However, we did not find a significant increase in environmental costs in Indonesia. The findings of this study indicate that the theory of regulation, particularly for public interest theory, can explain clearly the reasons why the four variables research has increased after the environmental regulations issued. Keywords: Environmental accounting, accounting and social disclosure, developing countries, regulation.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Magister Manajemen
Depositing User: MAHATMA KU
Date Deposited: 27 Feb 2019 02:47
Last Modified: 27 Feb 2019 02:47
URI: http://repository.lppm.unila.ac.id/id/eprint/10847

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