Firm-Specific Determinants of Environmental Information Disclosure: Evidence from DSE

The study has implications for regulators, corporate managers, investors, and other stakeholders. Regulators may consider strengthening environmental reporting requirements and developing clearer disclosure guidance for listed firms. Firms should move beyond minimal narrative disclosures toward systematic reporting of environmental policies, waste management, environmental investment, certification, and measurable environmental performance. Investors and other stakeholders can also use environmental information as an additional dimension of corporate transparency and accountability.