| dc.description.abstract | Nowadays, environmental issues become very important issues in the world there are a lot of environmental damage caused by companies, such as pollution, natural resource depletion, waste disposal, loss of biodiversity, deforestation, ozone layer depletion, and water pollution. Therefore, this leads to the importance of environmental disclosure as a major issue in accounting.
The purposes of this research are to examine the tendency of listed companies in SET to disclose environmental information and to examine the extent of environmental disclosure. The methodology employed two regression analyses namely logistic regression and multiple regression. The data were obtained from SET website and companies’ websites. The findings in this research revealed that there is no explanatory variables that is positively significant to environmental disclosure. However international operation is found to be significant but in negative direction. Moreover, the second regression found that there are two out of seven independent variables that were significant to the extent of environmental disclosure in positive direction, and industry type as control variable found to be positively significant to the extent of environmental disclosure.
Thus, the managerial branch of stakeholder theory was failed to explain the relationship between the dependent variable and independent variables. Meanwhile, the managerial branch of stakeholder theory partially explained the variability of environmental disclosure practice or listed companies in SET. | en_US |
