DIMENSION IN ENVIROMENTAL DISCLOSURE RESEARCH: REVIEW OF CURRENT DEVELOPOMENT.
1 Department of Accounting and Finance Abubakar Tafawa Balewa University, Bauchi.
2 Department of Accounting and Taxation Al-Istiqama University, Sumaila.
* Corresponding author: yahayauu02@gmail.com
2 Department of Accounting and Taxation Al-Istiqama University, Sumaila.
* Corresponding author: yahayauu02@gmail.com
Abstract
This study adopts archival research design to examines contemporary dimension in corporate
environmental disclosure research. The study systematically reviews existing literature from
database of Elsevier, JSTOR. Emerald and Research Gate, sample of 45 current articles publish
in last five years were selected from 115 articles. The study reveals that there is a steady rise in
publications in the topic under consideration, and most academic work in this area consider
voluntary disclosure and there is an increase consideration on mandatory disclosure and most
environmental disclosure studies uses GRI guideline and Bloomberg disclosure, additionally,
most studies consider environmental disclosure with social and governance reporting know as
an acronym of ESG. Recent environmental disclosure studies used weighted method to analyses
disclosure checklist rather than unweighted method and many theories like ecological
modernization theory, isomorphism theory, theory of Social License to Operate etc. additional to
widely used stakeholder and legitimacy theory.
Keywords
Archival Research
Environmental Disclosure
Current Development
How to Cite
Usman, Y. U., & Zakari, A. M. (2023). DIMENSION IN ENVIROMENTAL DISCLOSURE RESEARCH: REVIEW OF CURRENT DEVELOPOMENT.. Bayero Journal of Management Sciences, 5(2), 159-174.
Y. U. Usman, and A. M. Zakari, "DIMENSION IN ENVIROMENTAL DISCLOSURE RESEARCH: REVIEW OF CURRENT DEVELOPOMENT.," Bayero Journal of Management Sciences, vol. 5, no. 2, pp. 159-174, December 2023.