Website sustainability disclosure analysis: A case of publicly-listed mining companies in the Philippines

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Document Type

Article

Source Title

International Journal of Energy Economics and Policy

Volume

10

Issue

1

First Page

23

Last Page

30

Publication Date

1-1-2020

Abstract

This study determined whether the mining company’s age, size, profitability and location of mining operations caused differences in level of their sustainability disclosure. Additionally, correlation among these variables is tested. The level of sustainability disclosure was measured using content analysis whereas the age, size, profitability and location are from financial statements and databases. The significant difference was tested using Kruskal Wallis while correlation was tested using Spearman Correlation. The result showed that the differences in the level of disclosures are statistically significant in terms of their sizes and that sustainability disclosures and the size is significantly and positively correlated. © 2019, Econjournals. All rights reserved.

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Digitial Object Identifier (DOI)

10.32479/ijeep.8347

Disciplines

Economics | Environmental Studies

Keywords

Mineral industries—Philippines; Sustainable development reporting--Philippines; Sustainability—Philippines

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