文章基本信息

标题：The Effect of GHG Emission, Environmental Performance, and Social Performance on Financial Performance of Listed Manufacturing Firms in Indonesia
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作者：Andewi Rokhmawati ; Andewi Rokhmawati ; Milind Sathye 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：461-470
DOI：10.1016/j.sbspro.2015.11.061
语种：English
出版社：Elsevier
摘要：AbstractThe study aims to understand the effect of GHG emissions, environmental performance (EP), and social performance (SP) on financial performance (FP) of listed manufacturing firms in Indonesia. Sampling was based on the availability of the firms’ annual reports 2011 and interview feedback about the type and amount of fossil fuels and electricity consumed by the firms in 2011. Firm FP was measured in return on assets (ROA). GHG emissions were measured in CO2e intensity. Firm EP was measured in a dummy variable of PROPER rating. Firm SP was measured as social reporting scores developed through a content analysis. We found that CO2e intensity and social reporting scores have a positive and significant effect on ROA. The coefficient of PROPER rating was not significant.
关键词：GHG emissions;environmental performance;social performance;financial performance;Indonesian listed manufacturing firms.