as for the determining factors, a canonical correlation was found between the determinant factors and environmental disclosure index. The analysis revealed strong canonical correlation between the annual report and audit, and between the sustainability report and environmental variables. In addition, descriptive analysis revealed that all companies disclose their annual reports (mandatory) while 44% disclose their sustainability reports (voluntary), showing the legitimacy of stricter, mandatory information and the need for voluntary information to expand and be more comprehensive.
finally, in the empirical study, it was also difficult to relate economic and environmental performance.