Environmental reporting and firm profitability: Evidence from Sri Lanka
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Other Title
Authors
Attanayake, Lakshan
Wijekoon, N.
Gunathilaka, R.C.
Wijekoon, N.
Gunathilaka, R.C.
Author ORCID Profiles (clickable)
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Date
2022-12-01
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Type
Conference Contribution - Oral Presentation
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
Sri Lanka
firm value
reporting
accounting
reporting
sustainability
firm value
reporting
accounting
reporting
sustainability
ANZSRC Field of Research Code (2020)
Citation
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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