The main purpose of this paper is to investigate the relationship between company
characteristics and the extent of the environmental disclosures of Turkish companies. The sample of
the study consists of 62 non-financial firms listed on the BIST-100 index at the end of 2011. In order to
measure the extent of environmental disclosure, the annual reports of sampled firms for the year of
2011 were analyzed through content analysis. On the other hand, based on the previous literature, 5
company characteristics are considered as the independent variables that may influence the extent of
environmental disclosures of sampled companies, namely, size, leverage, profitability, industry
membership and age. Results of the regression analysis indicate that company size and industry
membership are positively related to the extent of environmental disclosure, while profitability is
negatively related. However, neither leverage nor age has a statistically significant relationship with
the extent of disclosure.