Research Article Open Access Double-Blind Peer Review

ENVIRONMENTAL DISCLOSURE PRACTICES AMONG TANZANIA’S LISTED MANUFACTURERS: DETERMINANTS AND INSIGHTS

Daniel Ezekiel Mwakyusa·Chacha Daniel Amani
Published 02 June 2025
Vol. 13, No. 1 (2025)
pp. 1-12
CC BY 4.0
  1. 1
    Daniel Ezekiel Mwakyusa
    Lecturer, Tanzania Institute of Accountancy (TIA), Mwanza Campus, Tanzania
    TZ
  2. 2
    Chacha Daniel Amani
    Assistant Lecturer, College of Business Education (CBE), Mwanza Campus, Tanzania
    TZ

This study looks into the factors that influence corporate environmental disclosure on the Tanzanian listed manufacturing firms. The study employs legitimacy theory as a theoretical foundation. For this study, the explanatory variables were profitability, firm size, financial leverage, and board size. From 2013 to 2020, data were extracted from the annual reports of five listed manufacturing firms for eight years totalling 40 data points. A regression analysis model was used to analyse data from all of the listed manufacturing firms. According to legitimacy theory, profitability and board size are significant parameters that positively influence environmental disclosure. Other factors, such as financial leverage and firm size, appear to positively influence environmental disclosure, though the impact is insignificant. The study recommends that listed manufacturing firms should improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to assess. The study recommends for public traded manufacturing firms to improve their levels of environmental disclosure, participate in environmental activities, and ensure that more environmental information is disclosed for all users to access.

JournalJournal of Accounting and Financial Reporting
ISSN3065-0461
Volume / IssueVol. 13, No. 1 (2025)
Pages1-12
Published02 June 2025
DOI10.5281/zenodo.15574745
Access Open Access
LicenseCC BY 4.0 — reuse with attribution
PublisherKeith Publications
Mwakyusa, D., Amani, C. (2025). ENVIRONMENTAL DISCLOSURE PRACTICES AMONG TANZANIA’S LISTED MANUFACTURERS: DETERMINANTS AND INSIGHTS. Journal of Accounting and Financial Reporting, Vol. 13 No. 1, pp. 1-12. DOI: https://doi.org/10.5281/zenodo.15574745

 Submit Your Research to Journal of Accounting and Financial Reporting

We invite original research articles, review papers, and case studies. Benefit from rigorous double-blind peer review, rapid decision within 4–8 weeks, DOI for every article, and worldwide open-access distribution.