Research Article

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
Published: Dec, 2023
Pages: 159-174

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.  
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.

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