Cover Image

The Effect of Corporate Water Disclosure on Financial Performance

Natural resources crises specifically the water crises are listed in the top ten global risk in 2021. Water demand and withdrawal increase as the population rise. To mitigate water scarcity, companies disclose more on water related information as an engagement to achieve the Sustainable Development...

Full description

Saved in:
Bibliographic Details
Main Authors: Ali I.M., Husin N.M., Alrazi B.
Other Authors: 57440101500
Format: Conference Paper
Published: IOP Publishing Ltd 2023
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uniten.dspace-27005
record_format dspace
spelling my.uniten.dspace-270052023-05-29T17:38:35Z The Effect of Corporate Water Disclosure on Financial Performance Ali I.M. Husin N.M. Alrazi B. 57440101500 55152658600 46461112300 Natural resources crises specifically the water crises are listed in the top ten global risk in 2021. Water demand and withdrawal increase as the population rise. To mitigate water scarcity, companies disclose more on water related information as an engagement to achieve the Sustainable Development Goal (SDG). Motivated towards exploring the impact of corporate water disclosures, this study aims to examine effect corporate water disclosures for five years to financial performance of the sample companies. The sample companies are the electric utilities companies that listed as the top 50 market capitalisation in the sector. The water related information disclosure in this study include resource reduction policy, policy of water efficiency policy of environmental supply chain, target water efficiency and environmental management team. This study found that corporate water information disclosures including resource reduction policy and policy of water efficiency) have positive significant relationship on earnings per share (EPS). However, the target water efficiency is negatively significant with EPS which explain the behaviour of electric utilities companies all this while. � Published under licence by IOP Publishing Ltd. Final 2023-05-29T09:38:35Z 2023-05-29T09:38:35Z 2022 Conference Paper 10.1088/1755-1315/943/1/012035 2-s2.0-85124018444 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124018444&doi=10.1088%2f1755-1315%2f943%2f1%2f012035&partnerID=40&md5=bd7e7c05fe54837b4b488f96a2a10ad6 https://irepository.uniten.edu.my/handle/123456789/27005 943 1 12035 All Open Access, Bronze IOP Publishing Ltd Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description Natural resources crises specifically the water crises are listed in the top ten global risk in 2021. Water demand and withdrawal increase as the population rise. To mitigate water scarcity, companies disclose more on water related information as an engagement to achieve the Sustainable Development Goal (SDG). Motivated towards exploring the impact of corporate water disclosures, this study aims to examine effect corporate water disclosures for five years to financial performance of the sample companies. The sample companies are the electric utilities companies that listed as the top 50 market capitalisation in the sector. The water related information disclosure in this study include resource reduction policy, policy of water efficiency policy of environmental supply chain, target water efficiency and environmental management team. This study found that corporate water information disclosures including resource reduction policy and policy of water efficiency) have positive significant relationship on earnings per share (EPS). However, the target water efficiency is negatively significant with EPS which explain the behaviour of electric utilities companies all this while. � Published under licence by IOP Publishing Ltd.
author2 57440101500
author_facet 57440101500
Ali I.M.
Husin N.M.
Alrazi B.
format Conference Paper
author Ali I.M.
Husin N.M.
Alrazi B.
spellingShingle Ali I.M.
Husin N.M.
Alrazi B.
The Effect of Corporate Water Disclosure on Financial Performance
author_sort Ali I.M.
title The Effect of Corporate Water Disclosure on Financial Performance
title_short The Effect of Corporate Water Disclosure on Financial Performance
title_full The Effect of Corporate Water Disclosure on Financial Performance
title_fullStr The Effect of Corporate Water Disclosure on Financial Performance
title_full_unstemmed The Effect of Corporate Water Disclosure on Financial Performance
title_sort effect of corporate water disclosure on financial performance
publisher IOP Publishing Ltd
publishDate 2023
_version_ 1806427657441640448
score 13.211869

Similar Items