Exploring determinants for inter-intra corporate environmental information disclosure in Tanzania

Environmental information is not readily available to Tanzanian public although the constitution stipulates that every citizen has right to information. Moreover, the right to information is part of human right and public disclosure of environmental information has proved to be an effective tool for environmental management. This fact necessitated the need for carrying out of this study. Literature review revealed a number of factors that causes both disclosure and non disclosure of environmental information, though the factors are the same for most countries, there are slight differences on strength of factors from one country to another. Data from questionnaire survey from forty five firms in six regions of Tanzania was statistically analyzed and the factors explored using SPSS tool. Then, the factors which scored high in exploratory analysis were subjected to structural equation modeling by using AMOS 7 tool; only six factors were confirmed to be significant for Tanzania environment. This includes; market force orientation and competition, enlarging the market share, pressure from insurance companies, diversification of the organization, nature of business or type of industry and availability of environmental experts as factors for inter-intra corporate environmental disclosure in Tanzania. Hence; policy, decision makers and the country should continue on putting much efforts on promoting environmental awareness to the business owners and managements, enforcing local regulations and international regulations and standards that promotes environmental information disclosure in one way or another.