Assessing environmental information disclosures and the effects of Chinese nonferrous metal companies

• Autorzy: Li D. , Xin L. , Sun Y. , Huang M. , Ren S.
• Języki publikacji: EN

Abstrakty

EN

Corporate environmental information disclosures (EIDs) are important policy tools for environmental protection. This paper assesses and longitudinally examines EID changes in Chinese listed nonferrous metal companies from 2008 to 2012 through their annual, social responsibility, environmental, and sustainability reports. Using content analysis and multivariate regression methods, we fi nd a signifi cant increase in the quantity and quality of corporate EIDs post-2010, though the overall level is still not high. Company size, profi tability, and government regulation signifi cantly and positively affect EID. In addition, we fi nd that state-owned enterprises are more likely to disclose environmental information than private ones.

• Wydawca: -
• Czasopismo: Polish Journal of Environmental Studies
• Rocznik: 2016
• Tom: 25
• Numer: 2
• Opis fizyczny: p.663-671,fig.,ref.

Twórcy

autor

Li D.

• Business School, Central South University, Changsha, Hunan 410083, P. R. China
• Collaborative Innovation Center of Resource-conserving and Environment-friendly Society and Ecological Civilization, Changsha, Hunan 410083, P. R. China

autor

Xin L.

• Business School, Central South University, Changsha, Hunan 410083, P. R. China

autor

Sun Y.

• Business School, Central South University, Changsha, Hunan 410083, P. R. China

autor

Huang M.

• Business School, Central South University, Changsha, Hunan 410083, P. R. China

autor

Ren S.

• Business School, Central South University, Changsha, Hunan 410083, P. R. China
• Collaborative Innovation Center of Resource-conserving and Environment-friendly Society and Ecological Civilization, Changsha, Hunan 410083, P. R. China

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Identyfikatory

DOI

10.15244/pjoes/61116