Table 4.

Summary of research hypothesis results

HypothesisExpected signalMeaningful for the modelResult
H1: A negative relation between environmental performance and the extent of environmental disclosure on a corporate website is expected–YesRejected
H2: A positive relation between the size and extent of environmental disclosure on a corporate website is expected+YesNot rejected
H3: A positive relationship between profitability and the extent of environmental disclosure on a corporate website is expected+NoRejected
H4: A negative relationship between debt and the extent of environmental disclosure on a corporate website is expected–NoRejected
H5: A positive relationship is expected between companies operating in environmentally sensitive sectors and the extent of environmental disclosure on the corporate website is expected+YesNot rejected
H6: It is expected that companies in the USA disclosure a greater extent of environmental information on corporate websites than companies in Brazil+YesNot rejected
Source: Research Data (2019)

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