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Library's collection Library's IT development CancelThis study is accomplished with an attempt to give a deeper explanation regarding the connection between socially responsible companies to its financial performance especially for tobacco companies in Asia, this paper highlights the empirical confirmation on the correlation of ROA, ROE, Tobin’s Q and the level of ownership structure. Likewise, the environmental disclosure role as a mediating variable in the indirect effect of a company’s structure and financial performance is examined.
Global Reporting Index (GRI) measurement approach is used as a basis to assess social responsibility activities as it gives more social rating transparency. While ROA, ROE, and Tobin’s Q is used as a method of measuring the financial performance of the companies. Lists of the company used are 16 tobacco companies across Asia who are publicly listed and includes their financial year of 2014-2018