Environmental Audit and Environmental Disclosure Quality Cover Image

Environmental Audit and Environmental Disclosure Quality
Environmental Audit and Environmental Disclosure Quality

Author(s): Moalla Marwa, Bassem Salhi, Anis Jarboui
Subject(s): Economy, Financial Markets
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: environmental audit; voluntary disclosure; timely disclosure; environmental information;

Summary/Abstract: In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure.

  • Issue Year: 67/2020
  • Issue No: 1
  • Page Range: 93-115
  • Page Count: 23
  • Language: English