The Impact of Institutional Characteristics on the Environmental Disclosure of Industrial Enterprises

Abstract

: The study aims to determine the levels of environmental disclosure in addition to the impact of the characteristics of institutions on the environmental disclosure of industrial institutions to analyze the importance of making available environmental information inside and outside the institution, and the study relied on content analysis to determine the level of environmental disclosure in the absence of environmental data, general environmental data, monetary and quantitative environmental data, The experimental approach was adopted using multiple regression to measure the impact of institutional factors (profitability, size, and leverage) on the environmental disclosure of Algerian cement enterprises during the period (2015-2018).

The results of the study concluded that cement enterprises rely on general environmental data to disclose environmental information, and identify institutional factors affecting environmental disclosure, where the results showed that there is an impact of profitability on environmental disclosure for cement institutions, and the reason is that institutions bear large environmental costs to reduce environmental pollution so they try Increase its profitability to cover its environmental costs and competition in the market, and the study did not find any effect of the size and financial leverage on the environmental disclosure of the institutions of the study sample, and the importance of the study highlights that the environmental disclosure is considered a value within the institution that reflects its interest in Environmental responsibility with the necessity of seeking to achieve environmental performance in the Algerian industrial establishments to achieve environmental excellence