{"title":"Explanatory Factors of Firms' Sustainability Disclosure: Evidence From Cameroon Under the Lenses of Political-Economy Theory","authors":"Romeo Martial Dongmo, Bleck Capouell Tegofack","doi":"10.1002/csr.3179","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>This paper seeks to examine the explanatory factors of the voluntary sustainability disclosure of firms. In order to achieve this goal, an ordinal logistic regression analysis was conducted on data collected from 45 firms across 5 types of industries. The findings suggest that high profile firms, media exposure and government's power have a positive and significant effect on the disclosure level of social and environmental information. Contrarily, the engagement of firms in international trade had an insignificant effect on sustainability disclosure level. Given that the government is an important factor in enhancing the practice of sustainability disclosure as revealed by the results of this study, we recommend that, from an institutional point of view, better synergy between official structures involved in environmental management appears to be an imperative.</p>\n </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4155-4165"},"PeriodicalIF":8.3000,"publicationDate":"2025-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Social Responsibility and Environmental Management","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/csr.3179","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0
Abstract
This paper seeks to examine the explanatory factors of the voluntary sustainability disclosure of firms. In order to achieve this goal, an ordinal logistic regression analysis was conducted on data collected from 45 firms across 5 types of industries. The findings suggest that high profile firms, media exposure and government's power have a positive and significant effect on the disclosure level of social and environmental information. Contrarily, the engagement of firms in international trade had an insignificant effect on sustainability disclosure level. Given that the government is an important factor in enhancing the practice of sustainability disclosure as revealed by the results of this study, we recommend that, from an institutional point of view, better synergy between official structures involved in environmental management appears to be an imperative.
期刊介绍：
Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas.
The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
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