Matches in SemOpenAlex for { <https://semopenalex.org/work/W3162045052> ?p ?o ?g. }
Showing items 1 to 97 of
97
with 100 items per page.
- W3162045052 abstract "Due to the greater influence of sustainability issues on today’s global matters, this research observed how social-sustainability could influence the relationship between specific firm characteristics of firm age, audit firm, effective tax rate and environmental-sustainability disclosure. This area is a very wide gap that is yet to be fully explored especially as it affects developing economies. In this study, the researcher covers the entire environmentally sensitive sector of the Nigerian economy with 67 companies chosen as sample size for the study. Measurement of the dependent and moderating variables was done through simple average disclosure index (SADI) which, isthe simple average of the total disclosure made on individual elements under these two observations. The framework and model of the study were built on the moderating effects of social-sustainability on the relationship between specific corporate characteristics and environmental-sustainability reporting. Using Stata13 the study tests for the level of disclosure of environmental-sustainability, types, direction, and impacts of the relationships between the specific corporate characteristics and environment-sustainability reporting; and the significance of the influence of the relationship. The results show among other things that a positive and significant relationship exists between firm age, audit firm & effective tax rate, and environmental-sustainability reporting. Furthermore, it was discovered that high environmentally sensitive elements such as biodiversity & wastes, effluents, product impacts and environmental management department; have lower disclosure rates compared to lower environmental elements like materials used and energy consumed." @default.
- W3162045052 created "2021-05-24" @default.
- W3162045052 creator A5074077792 @default.
- W3162045052 date "2018-12-31" @default.
- W3162045052 modified "2023-09-24" @default.
- W3162045052 title "The Moderating Effects of Social-Sustainability on Corporate Characteristics’ Relationship with Environmental-Sustainability Reporting" @default.
- W3162045052 cites W135374075 @default.
- W3162045052 cites W138857973 @default.
- W3162045052 cites W1554144678 @default.
- W3162045052 cites W1863635170 @default.
- W3162045052 cites W1980938655 @default.
- W3162045052 cites W2013647431 @default.
- W3162045052 cites W2032299477 @default.
- W3162045052 cites W2034774161 @default.
- W3162045052 cites W2052795891 @default.
- W3162045052 cites W2074492816 @default.
- W3162045052 cites W2094133796 @default.
- W3162045052 cites W2105087320 @default.
- W3162045052 cites W2164531038 @default.
- W3162045052 cites W2470257732 @default.
- W3162045052 cites W2497555906 @default.
- W3162045052 cites W2889826541 @default.
- W3162045052 cites W2965317316 @default.
- W3162045052 cites W3121722724 @default.
- W3162045052 cites W3124834379 @default.
- W3162045052 cites W81755413 @default.
- W3162045052 cites W2098987567 @default.
- W3162045052 doi "https://doi.org/10.51386/25815946/ijsms-v1i4p104" @default.
- W3162045052 hasPublicationYear "2018" @default.
- W3162045052 type Work @default.
- W3162045052 sameAs 3162045052 @default.
- W3162045052 citedByCount "0" @default.
- W3162045052 crossrefType "journal-article" @default.
- W3162045052 hasAuthorship W3162045052A5074077792 @default.
- W3162045052 hasConcept C107826830 @default.
- W3162045052 hasConcept C121955636 @default.
- W3162045052 hasConcept C141261163 @default.
- W3162045052 hasConcept C144133560 @default.
- W3162045052 hasConcept C15744967 @default.
- W3162045052 hasConcept C162324750 @default.
- W3162045052 hasConcept C17744445 @default.
- W3162045052 hasConcept C18903297 @default.
- W3162045052 hasConcept C205266134 @default.
- W3162045052 hasConcept C2776667712 @default.
- W3162045052 hasConcept C2780473208 @default.
- W3162045052 hasConcept C2994197053 @default.
- W3162045052 hasConcept C39549134 @default.
- W3162045052 hasConcept C52407799 @default.
- W3162045052 hasConcept C66204764 @default.
- W3162045052 hasConcept C77805123 @default.
- W3162045052 hasConcept C86803240 @default.
- W3162045052 hasConcept C93225998 @default.
- W3162045052 hasConceptScore W3162045052C107826830 @default.
- W3162045052 hasConceptScore W3162045052C121955636 @default.
- W3162045052 hasConceptScore W3162045052C141261163 @default.
- W3162045052 hasConceptScore W3162045052C144133560 @default.
- W3162045052 hasConceptScore W3162045052C15744967 @default.
- W3162045052 hasConceptScore W3162045052C162324750 @default.
- W3162045052 hasConceptScore W3162045052C17744445 @default.
- W3162045052 hasConceptScore W3162045052C18903297 @default.
- W3162045052 hasConceptScore W3162045052C205266134 @default.
- W3162045052 hasConceptScore W3162045052C2776667712 @default.
- W3162045052 hasConceptScore W3162045052C2780473208 @default.
- W3162045052 hasConceptScore W3162045052C2994197053 @default.
- W3162045052 hasConceptScore W3162045052C39549134 @default.
- W3162045052 hasConceptScore W3162045052C52407799 @default.
- W3162045052 hasConceptScore W3162045052C66204764 @default.
- W3162045052 hasConceptScore W3162045052C77805123 @default.
- W3162045052 hasConceptScore W3162045052C86803240 @default.
- W3162045052 hasConceptScore W3162045052C93225998 @default.
- W3162045052 hasLocation W31620450521 @default.
- W3162045052 hasOpenAccess W3162045052 @default.
- W3162045052 hasPrimaryLocation W31620450521 @default.
- W3162045052 hasRelatedWork W13365256 @default.
- W3162045052 hasRelatedWork W153254127 @default.
- W3162045052 hasRelatedWork W1556518048 @default.
- W3162045052 hasRelatedWork W1859718715 @default.
- W3162045052 hasRelatedWork W2139020407 @default.
- W3162045052 hasRelatedWork W2561893045 @default.
- W3162045052 hasRelatedWork W2751678086 @default.
- W3162045052 hasRelatedWork W2803753459 @default.
- W3162045052 hasRelatedWork W2884308988 @default.
- W3162045052 hasRelatedWork W2908647174 @default.
- W3162045052 hasRelatedWork W3015224086 @default.
- W3162045052 hasRelatedWork W3022925541 @default.
- W3162045052 hasRelatedWork W3024684068 @default.
- W3162045052 hasRelatedWork W3106164288 @default.
- W3162045052 hasRelatedWork W3114469882 @default.
- W3162045052 hasRelatedWork W3128804098 @default.
- W3162045052 hasRelatedWork W3129119813 @default.
- W3162045052 hasRelatedWork W3134643516 @default.
- W3162045052 hasRelatedWork W3207606920 @default.
- W3162045052 hasRelatedWork W2139283546 @default.
- W3162045052 isParatext "false" @default.
- W3162045052 isRetracted "false" @default.
- W3162045052 magId "3162045052" @default.
- W3162045052 workType "article" @default.