3.1.4 Environmental Reporting Effectiveness
Environmental reporting effectiveness is defined as achievements arising from the preparation and presentation of reports related to the environmental impact of the organization to a group of interested parties to which can be used in management and making decision correctly in the matter related to the environmental impact of the business. For this study, the attributes of environmental reporting effectiveness consist of reliability, without bias, clarity, and can be compared and reported to the parties involved in a timely manner (Dixon, Mousa and Woodhead, 2005). The environmental reporting must be able to effectively prepare and present information to all parties so as to be decided correctly. However, there is no standard format for all parties, but information should cover all parties (Hillary, 1995). Consequently, environmental reporting effectiveness affects a variety of information. Furthermore, the environmental reporting is causes for improved decision making, business planning, and increase overall performance (Staniskis and Stasiskiene, 2006). Since the effectiveness of the environmental report support the internal management and decision making process to help identify internal and external costs. Moreover, the executive has been informed about the environmental impact of the business process. In this regard, environmental report has helped the management operations for the better. The firms attempt to adjust some of the activities and the production in a systematic manner to reduce environmental impact of production processes (Moen and J0rgensen, 2010). Hence, these ideas lead to posit the following hypotheses:
Hypothesis 4a-c: The higher the environmental reporting effectiveness is, the more likely that firms will gain greater (a) information advantage diversity, (b) valuable unique decision making, and (c) operational management well-roundedness.
3.1.4 Environmental Reporting Effectiveness
Environmental reporting effectiveness is defined as achievements arising from the preparation and presentation of reports related to the environmental impact of the organization to a group of interested parties to which can be used in management and making decision correctly in the matter related to the environmental impact of the business. For this study, the attributes of environmental reporting effectiveness consist of reliability, without bias, clarity, and can be compared and reported to the parties involved in a timely manner (Dixon, Mousa and Woodhead, 2005). The environmental reporting must be able to effectively prepare and present information to all parties so as to be decided correctly. However, there is no standard format for all parties, but information should cover all parties (Hillary, 1995). Consequently, environmental reporting effectiveness affects a variety of information. Furthermore, the environmental reporting is causes for improved decision making, business planning, and increase overall performance (Staniskis and Stasiskiene, 2006). Since the effectiveness of the environmental report support the internal management and decision making process to help identify internal and external costs. Moreover, the executive has been informed about the environmental impact of the business process. In this regard, environmental report has helped the management operations for the better. The firms attempt to adjust some of the activities and the production in a systematic manner to reduce environmental impact of production processes (Moen and J0rgensen, 2010). Hence, these ideas lead to posit the following hypotheses:
Hypothesis 4a-c: The higher the environmental reporting effectiveness is, the more likely that firms will gain greater (a) information advantage diversity, (b) valuable unique decision making, and (c) operational management well-roundedness.
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