Environmental disclosures of publicly listed industrial, mining and oil companies for the year 2008: An examination
Date of Publication
2010
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
Subject Categories
Accounting
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Adviser
Nimpha M. Aquino
Defense Panel Member
Neil T. Penacerrada
Elsie N. Velasco
Abstract/Summary
The study aims to determine the extent of environmental disclosures of publicly listed industrial, mining & oil companies for the year 2008. Data were gathered from the 2008 annual reports of industrial, mining and oil companies. The number of sentences was counted, an environmental disclosure checklist was adapted and the overall measure of environmental disclosure of companies was assessed. The relationships between the corporate characteristics, such as years of operation, total assets, nature of ownership and type of industry, and the dependent variables were determined using Pearson's Product-Moment Correlation and Point Biserial Correlation. Also, means of the environmental disclosure score and frequency of the overall measure were determined and were compared between industrial and mining & oil industries and among subsectors. T-test and one-way ANOVA were the statistical methods used for comparisons of the means of environmental disclosure scores between the two industries and among the seven subsectors respectively.
Results showed that mining and oil companies disclose more environmental information than industrial companies. Among subsectors, oil companies proved to be excellent disclosers. In terms of corporate characteristics, type of industry and age of the companies are positively correlated with the extent of environmental disclosures while size and nature of ownership showed a weak relationship with the extent of disclosures.
Abstract Format
html
Language
English
Format
Accession Number
TU13246
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
148 leaves : ill. (some col.) 29 cm. + 1 computer optical disc
Keywords
Disclosure in accounting; Disclosure of information; Environmental auditing; Mineral industries--Accounting
Recommended Citation
Armas, C. M., Faner, M. P., Miranda, J. G., & Penaflorida, J. G. (2010). Environmental disclosures of publicly listed industrial, mining and oil companies for the year 2008: An examination. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/14146
