Inter relationship between corporate environmental reporting and company demographics: An empirical analysis

The purpose of this research paper is to examine the intensity of corporate environmental disclosure practices of Indian and Multinational firms during the period of study from 2012 to 2016 and to study the liaison between corporate environmental disclosure and company demographics. This research is based on the annual reports of 100 listed companies in the manufacturing sector and this selection is based on the market capitalisation of the companies. This research has been done by applying multiple regression model, descriptive statistics, Pearson correlation coefficient and Students’ T-test as the statistical techniques. The findings found that there exists an important distinction of environmental disclosure level between domestic firms and MNCs’. On the other hand, industry wise linkage between corporate environmental disclosure and company demographics have been performed and it has been found that in different industries has the different results and overall it has been found that firm’s size, company age and profitability are more statistically significant with the corporate environmental disclosure level and in case of other explanatory variables some are statistically significant and some are statistically insignificant with the corporate environmental disclosure level.