Environmental reporting and firm profitability: Evidence from Sri Lanka
Attanayake, Lakshan; Wijekoon, N.; Gunathilaka, R.C.
Date
2022-12-01Citation:
Attanayake, L., Wijekoon, N.; Gunathilaka, R.C. (2022, November, 30 - December1). Environmental reporting and firm profitability : Evidence from Sri Lanka [Paper presentation]. Management Accounting and Social Impact, New Zealand Management Accounting Conference (NZMAC), Auckland University of Technology, New Zealand.Permanent link to Research Bank record:
https://hdl.handle.net/10652/5936Abstract
Background of study
Literature review: gaps
Research questions
1 Do disclosures on materials, energy, and water impact firms’ profitability?
2. Do bio-diversity disclosures impact firms’ profitability?
3. Do disclosures on emissions, effluents, and waste impact firms’ profitability?
4. Do disclosures on products & services, compliance, transport, overall supplier assessment, and environment grievance mechanisms impact firms’ profitability?
Contribution
Research context
Methodology
Conceptual framework
Measurement of variables
Model development
Data analysis
Findings
Conclusions, limitations and suggestions
NOTE:
Initial author = Lakshan Attanayake on Unitec staff directory; and A.M.I. Lakshan on paper.