Environmental reporting and firm profitability: Evidence from Sri Lanka

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Authors
Attanayake, Lakshan
Wijekoon, N.
Gunathilaka, R.C.
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Date
2022-12-01
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Conference Contribution - Oral Presentation
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Sri Lanka
firm value
reporting
accounting
reporting
sustainability
ANZSRC Field of Research Code (2020)
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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.
Abstract
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.
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