Ownership structure and environmental disclosure in MENA emerging countries - Archive ouverte HAL
Article Dans Une Revue Corporate Ownership and Control Année : 2016

Ownership structure and environmental disclosure in MENA emerging countries

Hakim Ben Othman

Résumé

This study examines the association of ownership structure with the environmental disclosure of listed companies in the Middle Eastern and North African (MENA) emerging markets. A self-constructed environmental disclosure score based on the framework of the Global Reporting Initiative (GRI) was used. Investigating a sample of 347 annual reports, we calculate the score for listed companies pertaining to 10 MENA countries. Our results revealed that the majority of companies in our study provide a separate section for environmental issues on their annual reports. In addition, multivariate analysis shows that there is a negative association between family ownership and environmental disclosures. However, the presence of the government ownership is likely to improve corporate environmental reporting practice. This paper is of value in that it enlarges the scope of previous studies on environmental disclosure through its inclusion of other regions of the world.

Dates et versions

hal-03665631 , version 1 (12-05-2022)

Identifiants

Citer

Mejda Mahmoudi Akrout, Hakim Ben Othman. Ownership structure and environmental disclosure in MENA emerging countries. Corporate Ownership and Control , 2016, 13 (4), pp.381-388. ⟨10.22495/cocv13i4c2p9⟩. ⟨hal-03665631⟩
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