Relation Between Company Features And Environmental Statement Within Corporate Social Responsibility: An Application In Chemistry, Petroleum, Rubber And Plastics Products Industry

Abstract

The purpose of this research is to determine the relation between company features and environmental statement amounts in the annual activity reports of companies. To this end, activity reports of 19 companies making business in chemistry, petroleum, rubber and plastic products industry in Borsa Istanbul were inspected with content analysis method for 2008 - 2014. The company features inspected within the research are size, equity profitability, active profitability, debt levels, stock market listing date and date of foundation of companies. In the research, the relation between environmental statement level and related company features were analyzed with panel regression model. According to the results of research, the environmental statement level has positive relation with date of foundation and debt level and it has negative relation with size and stock market listing and it is statistically meaningful. However, no statistically meaningful relation was found between equity profitability and asset profitability and the environmental statement level.