Date of Publication

8-31-2023

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Applied Economics major in Financial Economics

Subject Categories

Economics | Finance | Social and Behavioral Sciences

College

School of Economics

Department/Unit

Economics

Thesis Advisor

Jason P. Alinsunurin
Dickson A. Lim

Defense Panel Chair

Jason P. Alinsunurin

Defense Panel Member

Dickson A. Lim

Abstract (English)

In 2019, the Securities and Exchange Commission (SEC) published sustainability reporting guidelines that Philippine publicly listed companies (PLCs) must accomplish and submit along with their annual reports, starting with disclosures for fiscal year 2019. With the recent implementation, the researchers looked into the determinants of environmental exposures for companies under the Industrial and Property sectors before and after sustainability reports were made mandatory. A dictionary-based quantitative textual analysis through a negative binomial regression was performed using word counts from selected Global Reporting Initiative (GRI) keywords and corporate and financial information of PLCs from 2017-2021. The researchers’ findings show that firm size determines environmental disclosure across all GRI keywords, while Foreign Association, Profitability, and Auditor Type are only determinants for some keywords.

Abstract Format

html

Language

English

Format

Electronic

Keywords

Environmental responsibility—Philippines; Corporations—Philippines

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Embargo Period

8-30-2023

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