The effect of environmental regulations compliance on the profitability of publicly listed manufacturing companies in the Philippines from 2012 to 2015

Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy


Ramon V. Del Rosario College of Business



Thesis Adviser

Alger C. Tang

Defense Panel Chair

Cynthia P. Cudia

Defense Panel Member

Aeson Luis C. Dela Cruz

Alloysius Joshua S. Paril


With rapid globalization, there have been a lot of opportunities open to businesses around the world. In the Philippines, the manufacturing industry is one of the sectors which had been contributing to the rapid growth of the economy. Along with the growing potential of this sector is the need to improve production processes and operations. There is also a need for increasing environmental awareness and promoting the path towards achieving sustainable production, which is very relevant in our society today.

A step towards reaching this goal is through complying with environmental regulations in conducting the normal course of business operations. Complying with these laws may be connected to additional costs but this might as well influence the companies' competitiveness and future profits. Although several studies suggest that the impact of environmental regulations compliance may not be visible in the short run, there is an argument that its benefits may be realized in the long run.

Environmental regulations compliance is designated as the independent variable while profitability is the dependent variables. This research also includes control variables such as capital intensity, financial leverage, firm age, firm size, and market capitalization, which may have an impact on other variables. Through the use of a statistical tool such as a panel multiple regression analysis, this study aims to determine the effects of environmental regulations and disclosure on the profitability of publicly listed manufacturing companies in the Philippines.

Abstract Format






Accession Number


Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

v, 60 leaves ; 28 cm. + 1 computer disc ; 4 3/4 in.


Manufacturing industries--Environmental aspects--Philippines; Profit--Philippines

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