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European Online Journal of Natural and Social Sciences

Profitability as the Determinant of Soft Environmental Disclosures

Muhammad Aamir Ali, Muhammad Ahmed, Ali Raza Sattar


The profitability has been studied as the determinant of soft environmental disclosures (SED) first time in Pakistan. The Cement, Steel and Power generation sectors of Pakistan have been destroying the environment more as compared to other industries. This study finds the results of the sample of three years from 2015-2017. The Quantile regression is applied to find the impact of SED. Now the policymakers can look into the results at different quantiles. The quantile regression has been applied on 0.25 percentile, 0.50 percentile, and 0.75 percentile. The empirical results show that at every quantile the profitability is the significant positive determinant of SED.


Determinants of environmental disclosure, Quantile regression, OLS, Soft environmental disclosure, profitability

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