Factors Influencing Environmental Disclosure by Major Japanese Companies

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Analysis reveals that corporate governance and financial factors significantly impact environmental disclosure practices among Japanese firms.

Larger firms with established environmental management systems are more likely to disclose environmental information, indicating a link between size and transparency.
The analysis highlighted the importance of return on equity and net profit margin as significant determinants of environmental disclosure practices in Japan.
Utilizing a logistic regression model, the research examined various corporate governance and strategic factors affecting environmental disclosure.
These findings offer valuable insights for stakeholders aiming to improve environmental transparency within corporate Japan.

Zhao et al. (2025) studied this question.

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Analysis reveals that corporate governance and financial factors significantly impact environmental disclosure practices among Japanese firms.