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Environmental information disclosure in capital raising
Australian Economic Papers, 2020AbstractIn 2010, the Chinese Government issued a policy to require enterprises to disclose environmental information. Using the environmental disclosure information of 204 Chinese listed companies in 20 polluting sectors over the period of 2011–2015, we find that managers tend to withhold environmental information and selectively disguise sensitive ...
Zhiying Ji, Xiao Yu, Jiefei Yang
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Business Strategy and the Environment, 2023
Based on social contract theory, this study investigates the impact of business strategy on environmental information disclosure from an informal institutional perspective. Using empirical data from a panel of Chinese listed A‐share firms in Shanghai and
Meilin Zhao +3 more
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Based on social contract theory, this study investigates the impact of business strategy on environmental information disclosure from an informal institutional perspective. Using empirical data from a panel of Chinese listed A‐share firms in Shanghai and
Meilin Zhao +3 more
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Does Information Disclosure Affect Environmental Injustice?
Academy of Management Proceedings, 2015We bring insights from institutional theory to bear on the question of how effective information disclosure programs can be in creating improved environmental performance, and specifically whether ...
Glen Dowell, Arturs Kalnins
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Information disclosure in an environmental emergency
Disaster Prevention and Management: An International Journal, 2017PurposeThe purpose of this paper is to analyze the demands of the core stakeholders and how these stakeholders drive the information disclosure behaviors of the enterprise and local government.Design/methodology/approachContent analysis was conducted. The authors collected and analyzed information disclosure laws and regulations regarding environmental
Qiang Li +3 more
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Public Participation and Environmental Information Disclosure
2020Public participation in environmental management refers to public participation in environmental decision-making in various forms and through diverse channels, according to law. The purposes of public participation in environmental management are the promoting of the effective implementation of environmental administrative power, increasing the public ...
Jing Wu, I-Shin Chang
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Environmental Information Disclosure and Financial Constraint
Asia-Pacific Journal of Financial Studies, 2019AbstractUsing the introduction of Measures for the Disclosure of Environment Information (MDEI) in China, we investigate the relationship between environmental disclosure and firms’ financial constraints. We find that cash‐cash flow sensitivity decreases by 13.33% after the implementation of MDEI and that an increase of one point in the disclosure ...
Sheng Yao, Yuan Hong, Chen‐Miao Lin
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Sustainability Accounting, Management and Policy Journal, 2023
Purpose This study aims to explore the relationship between corporate environmental information disclosure and digital finance. Design/methodology/approach The authors used Chinese listed enterprises as the sample. Data on digital finance are from the
Chongqing Guo, Yalin Jiang, Yingyu Wu
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Purpose This study aims to explore the relationship between corporate environmental information disclosure and digital finance. Design/methodology/approach The authors used Chinese listed enterprises as the sample. Data on digital finance are from the
Chongqing Guo, Yalin Jiang, Yingyu Wu
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Research on environmental information disclosure
The 2nd International Conference on Information Science and Engineering, 2010It is an age that science and technology innovate, the economy and technique develop quickly, the internet produced by the computer and information technique has been changing the whole world rapidly. How to deal with the environment information disclosure properly, realize the communication with the far information user, has been an important problem ...
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Business Strategy and the Environment
Companies rely on advanced digital technologies to empower their operations and sustainable development. Environmental information disclosure (EID) by companies is critical in achieving net zero goals and sustainability.
Yongxin Chen +3 more
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Companies rely on advanced digital technologies to empower their operations and sustainable development. Environmental information disclosure (EID) by companies is critical in achieving net zero goals and sustainability.
Yongxin Chen +3 more
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The relevance of environmental disclosures: Are such disclosures incrementally informative?
Journal of Accounting and Public Policy, 2013Abstract Establishing the information content of transparent voluntary environmental disclosures and the source of this information content is of fundamental importance for corporate social responsibility (CSR) practitioners. Our results indicate that: (1) incremental to information provided by current Toxics Releases Inventory (TRI) data, voluntary ...
Clarkson, Peter M. +3 more
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