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Marwa Moalla

Bio: Marwa Moalla is an academic researcher. The author has contributed to research in topics: Corporate social responsibility & Environmental audit. The author has an hindex of 1, co-authored 1 publications receiving 2 citations.

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TL;DR: In this paper, the authors examined the relationship between corporate governance and the quality of environmental reporting as measured by voluntary and timely reporting and found that the presence of an environmental audit committee and the size of the environmental external assurance firm has a significant effect on the level of voluntary reporting of environmental information.
Abstract: This study empirically tests a comprehensive set of relevant factors to explain environmental reporting quality. This study aims to understand whether environmental assurance has a direct effect on “environmental reporting quality”. In addition, this study also aims to examine the relationship between corporate governance and the quality of environmental reporting as measured by voluntary and timely reporting.,A number of econometric techniques are used including panel data specifications using a sample of French listed companies in SBF120 for the period 2012–2017.,The results demonstrate that the presence of an environmental audit committee and the size of the environmental external assurance firm has a significant effect on the level of voluntary reporting of environmental information. The results also reveal that the presence of the environmental audit committee, as well as the corporate social responsibility (CSR) committee, the size of the environmental external assurance and corporate governance index, affect the timely environmental reporting.,This study helps all market participants to more comprehensively evaluate the quality of environmental reporting in the French context and highlights whether various factors could affect the quality of the environmental information disclosed using a multi-theoretical framework.,This paper fills the gap in the literature by highlighting an unexplored field of literature about the quality of environmental reporting by linking on the division of the quality of environmental information reporting into sub-dimensions (voluntary reporting and timely reporting) in the French context. To the knowledge, no empirical study has been done on the timely reporting of environmental information in the French context or other contexts. The originality of the work consists of the fact that it is one of the first works that deal with the relationship between environmental external assurance, corporate governance and the quality of environmental reporting.

2 citations


Cited by
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TL;DR: In this paper, a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices is provided, which reveals that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure.
Abstract: The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.,Following a systematic method, the sample literature of 135 studies was collected from the Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings and prior studies finding to provide some recommendations for further research.,The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, limited work was found on the country-related factors, while internal audit impact has yet to be explored.,Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

10 citations

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01 Jan 2015

2 citations

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TL;DR: In this article , the mediating role of sustainability in the relationship between environmental-accounting disclosures and audit quality (AQ) and firm performance was evaluated by using GDP and firm size as the controlled variables.
Abstract: This study aims to evaluate the mediating role of sustainability in the relationship between environmental-accounting (EA) disclosures and audit quality (AQ) and firm performance (FP) by using GDP and firm size as the controlled variables. Data were collected from the annual and sustainability reports of 80 manufacturing firms that were listed on the PSX during the last 10 years (2011–2020). STATA 13 software and a multiple-regression model were used. The findings that were deduced from the empirical results indicate that EA with sustainability has a significant negative effect on both proxies of the FP (ROA and ROE). By contrast, AQ with sustainability has an insignificant negative impact on firm performance. This research contributes to the scarce literature and compares the level of EA with sustainability reporting and its impact on the FP with the controlled variables GDP and firm size. This study also contributes to the execution of the reporting and the assurance of sustainability, and it helps regulatory bodies with the integral development of reporting and the assurance of EA.

1 citations

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TL;DR: Wang et al. as discussed by the authors reviewed and summarized the development of green finance in China through literature analysis and horizontal comparison, and explored concrete recommendations and feasible tools that can be tailored to China's carbon neutrality goal and stage of development.
Abstract: Extreme environmental and climate problems have been ravaging the world, causing serious economic losses and hindering human development, so that carbon neutrality has become a global undertaking related to the survival of human civilization. To ensure climate change mitigation and carbon emission reduction, this paper finds that green finance as an important and efficient tool has become a legislative priority for many countries and have been embedded in the path to achieve carbon neutrality. On the basis of in-depth analysis of the evolution and development of global green finance, this paper reviews and summarizes the development of green finance in China through literature analysis and horizontal comparison, and explores concrete recommendations and feasible tools that can be tailored to China’s carbon neutrality goal and stage of development. It is concluded that China needs to improve the green finance operation mechanism and flexible policy framework, to formulate a more accurate timetable and roadmap, to strengthen the modernization of the governance system and governance capacity and to promote the global green finance cooperation.
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TL;DR: In this paper , the influence of corporate board physiognomies on environmental accounting disclosures (CEADs) was explored for 13 oil and gas companies for the period of 2014 to 2020.
Abstract: There is growing concern for corporate entities to disclose information in respect of their environmental practices as an addition to conventional economic reporting. This study explores the influence of corporate board physiognomies on environmental accounting disclosures (CEADs). The study examines the data of 13 oil and gas companies for the period of 2014 to 2020. Pool regression was used to analyse the data. The key findings of this research show that the EAD Among Nigeria’s publicly traded oil and gas firms is substantially influenced by the board financial expertise, audit committee (AC) independence and AC financial expertise. This supports the stakeholder’s theory which suggests that the board of directors as environmental representatives, protect the shareholders’ objective since more EADs will increase their reputation, appeal prospective investors and customers. While the EAD of these enterprises was unaffected by by-the--the-board independence. The study exposed the need for the regulatory agency to come up with empowering laws that can ensure that listed Nigerian oil and gas companies cuddle CEAD regardless of their size and profitability. Finally, the Global Environmental Disclosure Index (GEI) should be recognised as the most palatable benchmark for evaluating environmental accounting in Nigeria.