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- W2387795470 abstract "Previous study on environmental disclosure in Chinese listed companies was all based on information in annual reports.We perform our empirical analysis based on the sample of 112 listed companies' 2008 Social Responsibility Reports in heavily polluted industry.We develop an environmental performance information disclosure index(EPDI) and evaluate the environmental performance information disclosure according to the Sustainability Reporting Guidelines Version 3.0(G3) developed by the Global Reporting Initiative(GRI) in 2006.Then we develop a multivariate linear regression model to test the determinants of environmental performance information disclosure.We find that EPDIs are critically low and are significantly positive correlated to corporate size.And the EPDIs of Shanghai Stock Exchange which had more rigid regulation on environmental information disclosure are significantly higher than those of Shenzhen Stock Exchange.We find no significant relationship between financial leverage,profitability,controller,economic zones and EPDIs.So to improve the disclosure of environmental performance information,we should strengthen regulation and the stock exchanges should release operable and more scientific disclosure guidelines." @default.
- W2387795470 created "2016-06-24" @default.
- W2387795470 creator A5013401457 @default.
- W2387795470 date "2010-01-01" @default.
- W2387795470 modified "2023-09-23" @default.
- W2387795470 title "Determinants of Environmental Performance Information Disclosure in Chinese Listed Companies: Empirical Evidence Based on Social Responsibility Reports" @default.
- W2387795470 hasPublicationYear "2010" @default.
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