Labor Market Institutions, Environmental Disclosure, and Environmental Impacts

Chu，Hsuan Lien1; Liu，Nai Yng2; Tsang，Albert3

2023-06-01

10.2308/JIAR-2022-015

Journal of International Accounting Research   Impact Factor & Quartile

1542-6297

1558-8025

We examine how country-level labor market characteristics affect corporate environmental disclosure practices and the environmental impacts of firms’ operations. Using a sample of firms from 36 countries over the 2005–2016 period, we show that firms domiciled in countries with more developed labor markets have higher levels of environmental disclosure and less damaging environmental impacts than firms in countries with less developed labor markets. In addition, we find that firms operating in countries with better-developed labor markets tend to reduce their environmental impacts through the purchase of goods and services rather than through substantive changes to their own operations. Taken together, the findings suggest that better-developed country-level labor market institutions play an important role in improving firms’ environmental disclosure and in reducing their environmental impacts.

environmental disclosure environmental impacts institutions labor market

ESCI

English

Others

Business & Economics

Business, Finance

WOS:001047791300002

AMER ACCOUNTING ASSOC

2-s2.0-85165991415

Scopus

1.National Taipei University,College of Business,Department of Accountancy,Taipei,Taiwan
2.National Central University,Graduate Institute of Accounting,School of Management,Taoyuan,Taiwan
3.Southern University of Science and Technology,SUSTech Business School,Department of Accounting,Shenzhen,China

Chu，Hsuan Lien,Liu，Nai Yng,Tsang，Albert. Labor Market Institutions, Environmental Disclosure, and Environmental Impacts[J]. Journal of International Accounting Research,2023,22(2):31-55.

Chu，Hsuan Lien,Liu，Nai Yng,&Tsang，Albert.(2023).Labor Market Institutions, Environmental Disclosure, and Environmental Impacts.Journal of International Accounting Research,22(2),31-55.

Chu，Hsuan Lien,et al."Labor Market Institutions, Environmental Disclosure, and Environmental Impacts".Journal of International Accounting Research 22.2(2023):31-55.