Eastern African Journal of Hospitality, Leisure and Tourism (EAJHLT) , 2023
This study aims to find out the environmental elements disclosed by companies, extent, and trend ... more This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decision-making. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the environment. The results show that mining and the oil and gas groups agree in many aspects about the priority of the first 10 disclosed in the order of priority as follows: conservation of natural resources, environmental management program, declaration of environmental policies, air emission information, solid wastes disposal information, land rehabilitation, education and training, and environmental conservation. The results also indicate a general improvement in disclosure score with time, indicating that companies are becoming aware of the importance of disclosing environmental information though the disclosure level is still very low at 16%. The findings help the regulators and stakeholders to act and reduce environmental and climate change impacts affecting people's lives, biodiversity, tourist attractions, infrastructures, water shortages, and coastal features by setting guidelines/standards for disclosure. It helps the management to improve disclosure levels, participate in environmental activities. Policymakers may use results for environmental protection, taxation incentives, or as an indicator in the public tendering system.
Eastern African Journal of Hospitality, Leisure and Tourism (EAJHLT) , 2023
This study aims to find out the environmental elements disclosed by
companies, extent, and trend ... more This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decision making. The study uses content analyses and panel data of 18 extractive companies' annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the environment. The results show that mining and the oil and gas groups agree in many aspects about the priority of the first 10 disclosed in the order of priority as follows: conservation of natural resources, environmental management program, declaration of environmental policies, air emission information, solid wastes disposal information, land rehabilitation, education and training, and environmental conservation.The results also indicate a general improvement in disclosure score with time, indicating that companies are becoming aware of the importance of disclosing environmental information through the disclosure level is still very low at 16%. The findings help the regulators and stakeholders to act and reduce environmental and climate change impacts affecting people's lives, biodiversity, tourist attractions, infrastructures, water shortages, and coastal features by setting guidelines/standards for disclosure. It helps the management to improve disclosure levels, participate in environmental activities. Policymakers may use results for environmental protection, taxation incentives, or as an indicator in the public tendering system.
This study aims to find out the environmental elements disclosed by companies, extent, and trend ... more This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decisionmaking. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the
This study determines the function of the business environment as a mediating factor on how firm ... more This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
Eastern African Journal of Hospitality, Leisure and Tourism, 2023
This study aims to find out the environmental elements disclosed by companies, extent, and trend ... more This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decisionmaking. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the
AFRICAN JOURNAL OF ACCOUNTING AND SOCIAL SCIENCE STUDIES (AJASSS), 2022
This study determines the function of the business environment as a mediating factor on how firm ... more This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
African Journal of Accounting and Social Science Studies, Feb 3, 2023
This study determines the function of the business environment as a mediating factor on how firm ... more This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
AFRICAN JOURNAL OF ACCOUNTING AND SOCIAL SCIENCE STUDIES (AJASSS), 2022
This study determines the function of the business environment as a mediating factor on how firm ... more This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
Eastern African Journal of Hospitality, Leisure and Tourism (EAJHLT) , 2023
This study aims to find out the environmental elements disclosed by companies, extent, and trend ... more This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decision-making. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the environment. The results show that mining and the oil and gas groups agree in many aspects about the priority of the first 10 disclosed in the order of priority as follows: conservation of natural resources, environmental management program, declaration of environmental policies, air emission information, solid wastes disposal information, land rehabilitation, education and training, and environmental conservation. The results also indicate a general improvement in disclosure score with time, indicating that companies are becoming aware of the importance of disclosing environmental information though the disclosure level is still very low at 16%. The findings help the regulators and stakeholders to act and reduce environmental and climate change impacts affecting people's lives, biodiversity, tourist attractions, infrastructures, water shortages, and coastal features by setting guidelines/standards for disclosure. It helps the management to improve disclosure levels, participate in environmental activities. Policymakers may use results for environmental protection, taxation incentives, or as an indicator in the public tendering system.
Eastern African Journal of Hospitality, Leisure and Tourism (EAJHLT) , 2023
This study aims to find out the environmental elements disclosed by
companies, extent, and trend ... more This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decision making. The study uses content analyses and panel data of 18 extractive companies' annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the environment. The results show that mining and the oil and gas groups agree in many aspects about the priority of the first 10 disclosed in the order of priority as follows: conservation of natural resources, environmental management program, declaration of environmental policies, air emission information, solid wastes disposal information, land rehabilitation, education and training, and environmental conservation.The results also indicate a general improvement in disclosure score with time, indicating that companies are becoming aware of the importance of disclosing environmental information through the disclosure level is still very low at 16%. The findings help the regulators and stakeholders to act and reduce environmental and climate change impacts affecting people's lives, biodiversity, tourist attractions, infrastructures, water shortages, and coastal features by setting guidelines/standards for disclosure. It helps the management to improve disclosure levels, participate in environmental activities. Policymakers may use results for environmental protection, taxation incentives, or as an indicator in the public tendering system.
This study aims to find out the environmental elements disclosed by companies, extent, and trend ... more This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decisionmaking. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the
This study determines the function of the business environment as a mediating factor on how firm ... more This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
Eastern African Journal of Hospitality, Leisure and Tourism, 2023
This study aims to find out the environmental elements disclosed by companies, extent, and trend ... more This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decisionmaking. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the
AFRICAN JOURNAL OF ACCOUNTING AND SOCIAL SCIENCE STUDIES (AJASSS), 2022
This study determines the function of the business environment as a mediating factor on how firm ... more This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
African Journal of Accounting and Social Science Studies, Feb 3, 2023
This study determines the function of the business environment as a mediating factor on how firm ... more This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
AFRICAN JOURNAL OF ACCOUNTING AND SOCIAL SCIENCE STUDIES (AJASSS), 2022
This study determines the function of the business environment as a mediating factor on how firm ... more This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
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Papers by Ntui Ponsian Proti
companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decision making. The study uses content analyses and panel data of 18 extractive companies' annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the environment.
The results show that mining and the oil and gas groups agree in many aspects about the priority of the first 10 disclosed in the order of priority as follows: conservation of natural resources, environmental management program, declaration of environmental policies, air emission information, solid wastes disposal information, land rehabilitation, education and training, and environmental conservation.The results also indicate a general improvement in disclosure score with time, indicating that companies are becoming aware of the importance of disclosing environmental information through the disclosure level is still very low at 16%.
The findings help the regulators and stakeholders to act and reduce environmental and climate change impacts affecting people's lives, biodiversity, tourist attractions, infrastructures, water shortages, and coastal features by setting guidelines/standards for disclosure. It helps the management to improve disclosure levels, participate in environmental activities. Policymakers may use results for environmental protection, taxation incentives, or as an indicator in the public tendering system.
The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders.
Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories,
treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study
would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed.
The results show that the relationship between corporate profitability,
size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure.
For the first time, the study introduces, quantifies, and examines the business environment as the only justification for
environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed.
The results show that the relationship between corporate profitability,
size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decision making. The study uses content analyses and panel data of 18 extractive companies' annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the environment.
The results show that mining and the oil and gas groups agree in many aspects about the priority of the first 10 disclosed in the order of priority as follows: conservation of natural resources, environmental management program, declaration of environmental policies, air emission information, solid wastes disposal information, land rehabilitation, education and training, and environmental conservation.The results also indicate a general improvement in disclosure score with time, indicating that companies are becoming aware of the importance of disclosing environmental information through the disclosure level is still very low at 16%.
The findings help the regulators and stakeholders to act and reduce environmental and climate change impacts affecting people's lives, biodiversity, tourist attractions, infrastructures, water shortages, and coastal features by setting guidelines/standards for disclosure. It helps the management to improve disclosure levels, participate in environmental activities. Policymakers may use results for environmental protection, taxation incentives, or as an indicator in the public tendering system.
The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders.
Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories,
treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study
would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed.
The results show that the relationship between corporate profitability,
size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure.
For the first time, the study introduces, quantifies, and examines the business environment as the only justification for
environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.
The analysis makes use of panel data from the 2018 Tanzania Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed.
The results show that the relationship between corporate profitability,
size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.