Towards Environmental Disclosure of Chinese Listed Companies: A Paper Making & Printing Industry Perspective

Corporate environmental disclosure as an effective tool of environmental management has been widely concerned. We focus on the environmental disclosure towards the firms in the industry of paper making & printing in China. Using content analysis of corporate annual reports and CSR reports in three years, 2008, 2009 and 2010, we investigate the status quo of environmental disclosure in this heavy pollution industry. The pattern, content and level of environmental disclosure are demonstrated, and then the deficiencies of corporate environmental disclosure are put forward. Finally, we proposed the suggestions for regulation on Chinese corporate environmental disclosure.