Environmental management accounting, board role performance, company characteristics and environmental performance disclosure
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 1 June 2021
Issue publication date: 27 October 2021
Abstract
Purpose
The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the results of studying the link between environmental management accounting (EMA), board role performance (BRP), company characteristics and environmental performance disclosure (EPD) of Ugandan manufacturing firms.
Design/methodology/approach
The study was correlational and cross-sectional. The results are obtained through content analysis of company reports, websites and a questionnaire survey of 102 large and medium manufacturing firms in four districts of Uganda.
Findings
Results indicate that EMA causes significant variances in EPD in manufacturing firms. Also, BRP and firm size explain variances in EPD through EMA.
Research limitations/implications
The research does not control for industry type. Still, the results offer hope on how the reliability of environmental performance information that companies voluntarily provide outside financial statements, can be improved.
Originality/value
Results potentially extend available literature by providing a mechanism through which the environmental performance information is obtained for onward disclosure.
Keywords
Acknowledgements
Authors are grateful to the Editor and the anonymous referees for their helpful and constructive comments on earlier versions of this paper.
Citation
Nkundabanyanga, S.K., Muramuzi, B. and Alinda, K. (2021), "Environmental management accounting, board role performance, company characteristics and environmental performance disclosure", Journal of Accounting & Organizational Change, Vol. 17 No. 5, pp. 633-659. https://doi.org/10.1108/JAOC-03-2020-0035
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited