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The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance

College of Economics and Management, Shandong University of Science and Technology, Qingdao 266590, China
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Int. J. Environ. Res. Public Health 2019, 16(7), 1167; https://doi.org/10.3390/ijerph16071167
Received: 20 March 2019 / Accepted: 31 March 2019 / Published: 1 April 2019
(This article belongs to the Section Environmental Science and Engineering)
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Abstract

Abundant extant literature emphasizes the impact of board members attributes’ influence on environmental information disclosure. Considering the voluntary nature of environmental information disclosure, executives have strong managerial discretion when they make such decisions, so this article focuses on top managers’ influence on environmental information disclosure. We hypothesize that top managers’ educational background and age will affect companies’ environmental decision. The hypotheses are verified with the data from Chinese listed manufacturing companies. As the results show, a Master of Business Administration (MBA) educational background and average age of top managers positively affect environmental information disclosure, while the impact of legal educational background is negative. The company’s environmental performance plays a U-shaped moderating effect on the relationship between MBA educational background and environmental information disclosure. View Full-Text
Keywords: environmental information disclosure; top manager; educational background; environmental performance; moderating effect environmental information disclosure; top manager; educational background; environmental performance; moderating effect
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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
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Ma, Y.; Zhang, Q.; Yin, Q.; Wang, B. The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance. Int. J. Environ. Res. Public Health 2019, 16, 1167.

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