Determinants of Corporate Environmental Disclosure from an Asian Perspective

The present study attempts to address the inconclusive outcomes of the existing literature on the determinants of corporate environmental disclosure. It reports that country level factors like national cultural dimensions, political rights, civil liberties, freedom of expression and the prevailing legal system can explain the corporate environmental disclosure decisions in that particular country. Existing studies on the determinants of corporate environmental disclosure mostly focus on accounting based and stock market based variables at the firm level and report fairly inconclusive outcomes. Literature on the determinants of corporate environmental disclosure using country level variables is limited but more consistent. The country level cultural, political and legal phenomena have good potential for extensive research in explaining corporate governance and corporate social responsibility issues