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Environmental accounting information disclosure is an important way to achieve the goal of “carbon peak carbon neutrality”, which plays a role in the link between economic development and environmental protection.
Yan Li
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Quality assessment model of environmental information disclosure
In last decades, environmental issues: pollution, climate change, sing of non-renewable resources, has influenced the economic value of nature and the protection of the environment has become an important goal for institutions and corporations ...
Inga Karlonaitė, Kristina Rudžionienė
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DISCLOSURE OF ENVIRONMENTAL ACCOUNTING INFORMATION AT BUSINESS ENTERPRISES IN THE HOTEL SECTOR: CASE STUDY IN VIETNAM [PDF]
This study aims to evaluate the factors affecting the level of environmental accounting information disclosure based on the perceived level of hotel managers.
Le ANH-TUAN +3 more
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The Impact of Environmental Information Disclosure on Environmental Governance Satisfaction
Recently, environmental information disclosure has increasingly become a popular rural environmental governance policy. Environmental governance satisfaction can reflect the government’s policy effect, and it is also residents’ subjective evaluation of environmental quality.
Yongliang Yang +3 more
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Effects of environmental information disclosure on pollution reduction and carbon emission reduction [PDF]
[Objective] The synergistic enhancement of pollution reduction and carbon emission mitigation serves as the general approach to promote the comprehensive green transformation of economic and social development. The importance of environmental information
SHAO Hanhua, WANG Yaning
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The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information [PDF]
Stakeholders often have a significant interest in the disclosure of information by companies that have received environmental penalties. This study examines how environmental administrative penalties influence companies’ environmental disclosures. Using a sample of 316 manufacturing companies across three years in China, the regression results indicate
Xiangan Ding, Ying Qu, Mohsin Shahzad
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Using sample firms from eight energy-intensive industries included in the State Council of China’s Notice on the Pilot Work of Carbon Emission Trading from 2015 to 2019, this study examines the relationship between environmental legitimacy pressure and ...
Xiying Luo, Ruimin Zhang, Wei Liu
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Assessing the level of environmental information disclosure by listed companies on the stock market in Vietnam [PDF]
The environmental information disclosure of enterprises listed on Vietnam’s stock market has been mandated by the Ministry of Finance of Vietnam according to Circular No. 155/2015/TT_BTC.
Thi Kim Tuyen Nguyen +2 more
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Government played a vital role during the COVID-19 pandemic by disclosing related environmental health information to the public. A satisfaction survey is often used to evaluate the public's satisfaction of the government's information disclosure while ...
Ruikun An +3 more
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Environmental information disclosure and the investment-cash flow sensitivity
Purpose- In 2008 China issued the Measures for the Disclosure of Environmental Information. Using the introduction of this environmental policy, this paper examines how the environmental information disclosure quality affects a firm's access to capital markets. In particular, the relationship is investigated between the environmental disclosure quality
Sheng Yao, Yuan Hong, Chen-Miao Lin
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