TY - JOUR
T1 - Towards corporate environmental information disclosure : an empirical study in China
AU - Zeng, S. X.
AU - Xu, X. D.
AU - Dong, Z. Y.
AU - Tam, Vivian W. Y.
PY - 2010
Y1 - 2010
N2 - 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.
AB - 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.
KW - environmental protection
KW - China
UR - http://handle.uws.edu.au:8081/1959.7/551937
U2 - 10.1016/j.jclepro.2010.04.005
DO - 10.1016/j.jclepro.2010.04.005
M3 - Article
SN - 0959-6526
VL - 18
SP - 1142
EP - 1148
JO - Journal of Cleaner Production
JF - Journal of Cleaner Production
IS - 12
ER -
