Towards corporate environmental information disclosure: an empirical study in China

被引：195

作者：

Zeng, S. X. ^{[1
]}

Xu, X. D. ^{[1
]}

Dong, Z. Y. ^{[1
]}

Tam, Vivian W. Y. ^{[2
]}

机构：

[1] Shanghai Jiao Tong Univ, Antai Sch Management, Shanghai 200052, Peoples R China

[2] Univ Western Sydney, Sch Engn, Penrith, NSW 1797, Australia

来源：

JOURNAL OF CLEANER PRODUCTION | 2010年 / 18卷 / 12期

基金：

中国国家自然科学基金;

关键词：

Environmental information; Environmental information disclosure; Listed companies; Manufacturing sectors; China; PERFORMANCE; IMPLEMENTATION; MANAGEMENT; INDUSTRY; MARKETS;

D O I：

10.1016/j.jclepro.2010.04.005

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

High levels of corporate environmental information disclosure (EID) have become pressing issues due to environmental protection around the world. Corporate EID refers to disclose their information on activities related to the natural environment, environmental protection and use of resource. Emerging economies in developing countries seem to face a formidable task for promoting corporate EID. Based on data of corporate EID for 871 listed manufacturing companies in China, this paper examines the status of corporate EID. The significant difference of selectively disclosing their environmental information for the listed companies is investigated. The relations among the level of EID, industrial sector, company size, and company ownership are also explored. Surprisingly, the result reveals the inverse relationship between the marketization level and corporate EID. (C) 2010 Elsevier Ltd. All rights reserved.

引用

页码：1142 / 1148

页数：7

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