The Impact of Environmental Disclosure on The Application of Corporate Governance Mechanisms, An Applied Study on Libyan Companies | ||
| Journal of Desert and Environmental Agriculture | ||
| Article 7, Volume 4, Issue 1, 2024, Pages 110-133 PDF (806.7 K) | ||
| Document Type: Original Research | ||
| DOI: 10.21608/jdea.2023.244059.1038 | ||
| Authors | ||
| khaled Mahmod* 1; Mohamed El Rakyby2 | ||
| 1Institue of Graduate Studies and Enviromental Research | ||
| 2Faculty of Commerce, Damanhour University | ||
| Abstract | ||
| The study aimed to test the impact of environmental disclosure on the application of corporate governance mechanisms. Environmental disclosure is the process by which information on environmental obligations resulting from the systems’ exercise of these obligations is presented so that various stakeholders can obtain the information necessary for planning, control, and performance evaluation. This is meant by corporate governance. The rules through which the company is led and directed include mechanisms to regulate the various relationships between the Board of Directors, executive directors, shareholders and stakeholders, by establishing special procedures to facilitate the decision-making process and give it a transparent and credible character for the purpose of protecting the rights of shareholders and stakeholders and achieving justice, competitiveness and transparency in the market and business environment. Data and information were collected using a survey list, as well as the field presence of the two researchers. The data was analyzed using the statistical program (SPSS) and a set of statistical methods. The study found a significant effect of environmental disclosure on the application of corporate governance mechanisms in companies listed on the Libyan Stock Exchange. | ||
| Keywords | ||
| environmental disclosure; corporate governance mechanisms; environmental costs | ||
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