The Relationship between environmental activities and firms performance in the Philippine Industrial sector

Date of Publication

2014

Document Type

Master's Thesis

Degree Name

Master of Science in Accountancy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Rodiel C. Ferrer

Defense Panel Chair

Raymund B. Habaradas

Defense Panel Member

Wilfredo A. Baltazar
Cynthia P. Cudia

Abstract/Summary

This study intended to determine the relationship between environmental activities and firms financial performance in the publicly listed industrial sector. Environmental activities were properly coded according to their disclosure and used as independent variables. Financial performance was measured in terms of return on equity, return on assets and earnings per share. A total of 60 companies were used and their annual reports and audited financial Statements including the Osiris database. The study made used of both descriptive and correlation analyses to determine whether a significant relationship exists between environmental activities and firms financial performance. Based on the study findings, there is negligible no significance between the variables. The p-values in the study exceeded the 0.05, this indicate that the correlation coefficients are not significant, which means that they do not contribute any evidence that a relationship exists between environmental activities and firms financial performance.

Abstract Format

html

Language

English

Format

Electronic

Electronic File Format

MS WORD

Accession Number

CDTG005611

Shelf Location

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

Physical Description

1 computer optical disc ; 4 3/4 in.

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