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Journal of Advances in Environmental Health Research، جلد ۱۱، شماره ۱، صفحات ۵۳-۵۹
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عنوان انگلیسی Financial Performance With Emphasis on the Role of Environmental Information Disclosure
چکیده انگلیسی مقاله Companies disclose environmental information to achieve social goals. The companies’ financial performance is an important factor regarding the information disclosure. Thus, this study identified the components of financial performance based on the environmental information disclosure. This is a systematic review study through searching either Persian and English keywords, including financial performance, environmental, social and governance, ESG, disclosure, environmental performance and environmental disclosure in databases of PubMed, Scopus, Science Direct as well as Google Scholar, SID, Magiran, and Irandoc. After reviewing and screening 388 articles based on inclusion and exclusion criteria, 23 articles were carefully reviewed. The results revealed that four variables namely return on assets (ROA), return on equity (ROE), Tobin’s Q and profit margin were used to measure the financial performance of companies in order to disclose environmental information. The results also revealed that some variables such as those related to corporate governance, type of industry and macroeconomic variables (economic growth) can affect the relationship between financial performance and disclosure of environmental content. Companies should disclose environmental information to maintain their reputation in society. Disclosure of environmental content is a tool to create corporate image and social contracts by publishing credible information about environmental performance to reduce or enhance the company reputation. Thus, financial performance can be directly affected by disclosure of the environmental content.
کلیدواژه‌های انگلیسی مقاله financial performance,Environmental Information,Disclosure
نویسندگان مقاله Maryam Abgineh |
Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran

Mehrdad Ghanbary |
Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran

Mahmood Rahmani |
Department of Management, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran

نشانی اینترنتی https://jaehr.muk.ac.ir/article_152882_0fba89fa3c5768d86f35f2de5b098c29.pdf
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زبان مقاله منتشر شده en
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