Green Credit Policy, Sustainability Committee Role Performance, Sustainable Environmental Practices and Environmental Performance Disclosures of Manufacturing Firms in Uganda.
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Date
2022-04-13
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Makerere University Business School
Abstract
The purpose of this dissertation is to report the results of the study on green credit policy, sustainability committee role performance, sustainable environmental practices and environmental performance disclosure of manufacturing firms in Uganda. The study investigates whether green credit policy, sustainability committee role performance and sustainable environmental practices have an effect on environmental performance disclosure of manufacturing firms in Uganda. The study adopted a cross-sectional research design, combined with and quantitative (descriptive and inferential) research approach. The data were collected using a questionnaire survey from a sample of 235 corporate, large, medium II and medium I manufacturing firms from the central region of Uganda of which 209 responded. The unit of analysis was manufacturing firms and unit of inquiry responses were solicited from Finance managers, Accountants and internal auditors of manufacturing firms. Data were analysed through correlation coefficients and regressions using Statistical Package for Social Sciences. Results reveal that green credit policy, sustainability committee role performance and sustainable environmental practices are significant predictors of environmental performance disclosure. Findings also show that the relationship between green credit policy and environmental performance disclosure is partially mediated by sustainable environmental practices. Overall, green credit policy, sustainability committee role performance and sustainable environmental practices explain 59.5 percent variance in environmental performance disclosure. The study informs regulators like NEMA to evoke policies on green credit policy where banks require manufacturing firms to present environmental reports showing the amount water intake and discharge for a given period before availed credit. Similarly, the company boards should establish independent sustainability committees to ensure social and environmental targets to be achieved and regularly conducts reviews of environmental management reports to able to advise the board on environmental matters such as compliance with environmental laws. Given the above findings, this study adds to the existing literature on environmental performance disclosures in manufacturing firms.
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This is a master's thesis.
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Bugambiro, N. (2022) Green Credit Policy, Sustainability Committee Role Performance, Sustainable Environmental Practices and Environmental Performance Disclosures of Manufacturing Firms in Uganda. Makerere University Business School.