Does The Quality Of Environmental Disclosure Depend On Firm Performance: Evidence From Emerging Market

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Shahbaz Babar Khan ; Najul Laskar ; Khalada Sultana Choudhury


The main purpose of the study is to examine the impact of firm performance on the quality of environmental disclosure in the context on BSE 200 index for the study of six years i.e., 2016-2021. The study is based on secondary data collected from published environmental reports and annual reports. We have used manual content analysis technique to calculate the disclosure using GRI reporting framework. This score is later used in the regression model to explore the impact of market-to-book ratio (proxy for firm performance) on the quality of environmental disclosure. Based on the panel data model, we have found that firm performance plays a crucial role in influencing the quality of disclosure in the positive direction.

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