Publication:
The Effect of Corporate Water Disclosure on Financial Performance

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dc.citedby1
dc.contributor.authorAli I.M.en_US
dc.contributor.authorHusin N.M.en_US
dc.contributor.authorAlrazi B.en_US
dc.contributor.authorid57440101500en_US
dc.contributor.authorid55152658600en_US
dc.contributor.authorid46461112300en_US
dc.date.accessioned2023-05-29T09:38:35Z
dc.date.available2023-05-29T09:38:35Z
dc.date.issued2022
dc.description.abstractNatural resources crises specifically the water crises are listed in the top ten global risk in 2021. Water demand and withdrawal increase as the population rise. To mitigate water scarcity, companies disclose more on water related information as an engagement to achieve the Sustainable Development Goal (SDG). Motivated towards exploring the impact of corporate water disclosures, this study aims to examine effect corporate water disclosures for five years to financial performance of the sample companies. The sample companies are the electric utilities companies that listed as the top 50 market capitalisation in the sector. The water related information disclosure in this study include resource reduction policy, policy of water efficiency policy of environmental supply chain, target water efficiency and environmental management team. This study found that corporate water information disclosures including resource reduction policy and policy of water efficiency) have positive significant relationship on earnings per share (EPS). However, the target water efficiency is negatively significant with EPS which explain the behaviour of electric utilities companies all this while. � Published under licence by IOP Publishing Ltd.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNo12035
dc.identifier.doi10.1088/1755-1315/943/1/012035
dc.identifier.issue1
dc.identifier.scopus2-s2.0-85124018444
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85124018444&doi=10.1088%2f1755-1315%2f943%2f1%2f012035&partnerID=40&md5=bd7e7c05fe54837b4b488f96a2a10ad6
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/27005
dc.identifier.volume943
dc.publisherIOP Publishing Ltden_US
dc.relation.ispartofAll Open Access, Bronze
dc.sourceScopus
dc.sourcetitleIOP Conference Series: Earth and Environmental Science
dc.titleThe Effect of Corporate Water Disclosure on Financial Performanceen_US
dc.typeConference Paperen_US
dspace.entity.typePublication
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