The Determinants of Environmental Accounting Disclosure: Evidence From Jordanian Non-Financial Listed Companies in the Amman Stock Exchange

This study investigates the impact of various determinants on corporate environmental accounting disclosure (ED) by reviewing relevant published studies. The paper covers ten years, from January 1, 2012, to December 31, 2021. A variety of determinants have been identified through an extensive review of the pertinent literature. To achieve the research objectives, the study employs a quantitative approach using logistic regression. The sample comprises 74 non-financial companies listed on the Amman Stock Exchange. The findings are expected to inform future policy development and enhance the environmental disclosure process. This study contributes to the existing literature by offering a more disaggregated examination of environmental accounting disclosure practices. Drawing on stakeholder theory, the study analyses annual reports of non-financial companies listed on the Amman Stock Exchange, which constitute the majority of firms engaged in direct interaction with the environment. The results reveal that environmental accounting disclosure is significantly influenced by factors such as industry membership, the presence of environmental certification, and the establishment of a CSR committee. Despite the numerous challenges in assessing ecological disclosure, this study’s findings provide valuable insights for advancing sustainable development and improving CSR reporting across the service and industrial sectors. This research emphasises the importance of adopting a renewed perspective on the underlying factors shaping environmental disclosure and their implications for enhanced transparency in ecological accounting.