ENVIRONMENTAL DISCLOSURE PRACTICES AMONG TANZANIA'S LISTED MANUFACTURERS: DETERMINANTS AND INSIGHTS
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| Format: | Recurso digital |
| Langue: | anglais |
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2025
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| _version_ | 1866902055222771712 |
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| author | Mwakyusa, Daniel Ezekiel |
| author_facet | Mwakyusa, Daniel Ezekiel |
| contents | <p><span>This study looks into the factors that influence corporate environmental disclosure on the Tanzanian listed manufacturing firms. The study employs legitimacy theory as a theoretical foundation. For this study, the explanatory variables were profitability, firm size, financial leverage, and board size. From 2013 to 2020, data were extracted from the annual reports of five listed manufacturing firms for eight years totalling 40 data points. A regression analysis model was used to analyse data from all of the listed manufacturing firms. According to legitimacy theory, profitability and board size are significant parameters that positively influence environmental disclosure. Other factors, such as financial leverage and firm size, appear to positively influence environmental disclosure, though the impact is insignificant. The study recommends that listed manufacturing firms should improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to assess. The study recommends for public traded manufacturing firms to improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to access</span></p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_15574759 |
| institution | Zenodo |
| language | eng |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | ENVIRONMENTAL DISCLOSURE PRACTICES AMONG TANZANIA'S LISTED MANUFACTURERS: DETERMINANTS AND INSIGHTS Mwakyusa, Daniel Ezekiel Corporate Environmental Disclosure, Listed Manufacturing firms, legitimacy theory, Tanzania <p><span>This study looks into the factors that influence corporate environmental disclosure on the Tanzanian listed manufacturing firms. The study employs legitimacy theory as a theoretical foundation. For this study, the explanatory variables were profitability, firm size, financial leverage, and board size. From 2013 to 2020, data were extracted from the annual reports of five listed manufacturing firms for eight years totalling 40 data points. A regression analysis model was used to analyse data from all of the listed manufacturing firms. According to legitimacy theory, profitability and board size are significant parameters that positively influence environmental disclosure. Other factors, such as financial leverage and firm size, appear to positively influence environmental disclosure, though the impact is insignificant. The study recommends that listed manufacturing firms should improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to assess. The study recommends for public traded manufacturing firms to improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to access</span></p> |
| title | ENVIRONMENTAL DISCLOSURE PRACTICES AMONG TANZANIA'S LISTED MANUFACTURERS: DETERMINANTS AND INSIGHTS |
| topic | Corporate Environmental Disclosure, Listed Manufacturing firms, legitimacy theory, Tanzania |
| url | https://doi.org/10.5281/zenodo.15574759 |