Determinants of Corporate Environmental Disclosures: A case of selected Listed Manufacturing Firms in Tanzania

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dc.contributor.authorMagoma, A
dc.contributor.author
dc.date.accessioned2022-09-06T13:36:35Z
dc.date.available2022-09-06T13:36:35Z
dc.date.issued2022-06
dc.description.abstractThis study looks into the factors that influence corporate environmental disclosure on the Tanzanian listed manufacturing frms. The study employs legitimacy theory as a theoretical foundation. For this study, the explanatory variables were proftability, frm size, fnancial leverage, and board size. From 2013 to 2020, data were extracted from the annual reports of fve listed manufacturing frms for eight years totalling 40 data points. A regression analysis model was used to analyse data from all of the listed manufacturing frms. According to legitimacy theory, proftability and board size are signifcant parameters that positively influence environmental disclosure. Other factors, such as fnancial leverage and frm size, appear to positively influence environmental disclosure, though the impact is insignifcant. The study recommends that listed manufacturing frms 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 frms to improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to access.en_US
dc.identifier.issn2591-6815
dc.identifier.urihttps://repository.tia.ac.tz/handle/123456789/110
dc.language.isoenen_US
dc.publisherAfrican Journal of Accounting and Social Science Studies (AJASSS)en_US
dc.relation.ispartofseriesVolume 4;Issue No 1
dc.subjectCorporate Environmental Disclosure, Listed Manufacturing frms, legitimacy theory, Tanzaniaen_US
dc.titleDeterminants of Corporate Environmental Disclosures: A case of selected Listed Manufacturing Firms in Tanzaniaen_US
dc.typeArticleen_US

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