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The Determinants of Environmental Accounting Disclosure: A Review of the Literature

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Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic (ICBT 2022)

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Abstract

A review of relevant academic studies has yielded a range of environmental accounting disclosure determinants. This review aims to provide a comprehensive view of the determinants of environmental accounting disclosure. This paper reviews published environmental accounting disclosure studies to explore the effect of various factors on environmental disclosure. The findings show that the company’s environmental performance, size, and profitability play a critical role in the environmental disclosure process. This paper notes that the determinants of environmental disclosure are varied, changeable, and limitless. It is desired that this structured examination of the factors influencing the current and future status of environmental accounting disclosure will provide a sufficient overview of the critical issues and concerns that must be addressed in order to comprehend and advance the critical application of environmental accounting disclosure in social, economic, and environmental development. This article is expected to have an impact on future policies, which will help to improve the disclosure process. This paper contributes to the ongoing debate about the environmental disclosure mechanisms that lead to more disclosure of the determinants of environmental accounting disclosure and highlights the need for a new approach on these issues.

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Authors and Affiliations

  1. Department of Accounting, Faculty of Economics and Administrative Sciences, The Hashemite University, P.O. Box 330127, Zarqa, 13133, Jordan

    Haneen Abu Suileek & Hashem Alshurafat

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  1. Haneen Abu Suileek
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  2. Hashem Alshurafat
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Correspondence to Haneen Abu Suileek .

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  1. Northern Cyprus Campus, R-141 , KKTC, Middle East Technical University, Kalkanli, Güzelyurt, Turkey

    Bahaaeddin Alareeni

  2. Col of Business & Finance, Building 41, Ahlia University, Manama, Bahrain

    Allam Hamdan

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Suileek, H.A., Alshurafat, H. (2023). The Determinants of Environmental Accounting Disclosure: A Review of the Literature. In: Alareeni, B., Hamdan, A. (eds) Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic. ICBT 2022. Lecture Notes in Networks and Systems, vol 495. Springer, Cham. https://doi.org/10.1007/978-3-031-08954-1_42

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  • DOI: https://doi.org/10.1007/978-3-031-08954-1_42

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