Recently, environmental information disclosure has increasingly become a popular rural environmental governance policy. Environmental governance satisfaction can reflect the government’s policy effect, and it is also residents’ subjective...
3 May 2019
Combined with the existing research gap, this paper divides firms’ environmental information disclosure styles into two types: Substantive style and symbolic style. This paper elaborates on the relationship between environmental information dis...
Stakeholders often have a significant interest in the disclosure of information by companies that have received environmental penalties. This study examines how environmental administrative penalties influence companies’ environmental disclosur...
In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the...
Corporate environmental disclosure has become a significant approach to increasing corporate value. This study examines the relationship between government environmental subsidies and corporate environmental disclosure. The results indicate that corp...
Environmental disclosure has gained momentum in the past decades due to increasing pressure from different stakeholders, especially in Chinese practice. In the background, previous research focused on the financial performance of environmental inform...
Under the Chinese strategy of “carbon peaking and carbon neutrality”, Enterprises’ Environmental Information Disclosure (EEID), as one of the important ways for enterprises to achieve low-carbon development, has gained increased att...
Environmental considerations shape corporate strategy, risk management, and firm valuation. Yet, empirical evidence on the links between environmental performance, environmental disclosures and corporate financial performance is mixed and often omits...
Government environmental information disclosure (GEID) is a key policy instrument in environmental governance. Local governments in China are improving the disclosure level of environmental information, but does the environmental information disclose...
1 April 2019
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 discret...
As the challenges of environmentally friendly development continue to intensify, the governance mechanisms of environmental disclosure have become particularly important. Although studies have explored the governance determinants of environmental dis...
To grasp the overall disclosure of the quality of enterprise environmental accounting information and find the weakness of disclosure for precise improvements, an approach for the evaluation for the quality of enterprise environmental accounting info...
This paper investigates whether and how managerial overconfidence affects firms’ environmental information disclosure. Using 32,191 firm-year observations from Chinese companies between 2008 and 2022, the study finds that managerial overconfide...
How to better explore a diversity of emissions reduction paths has become the key to China achieving carbon peak and carbon neutralization goals as well as transforming the existing energy structure as soon as possible. Based on this, from the perspe...
This study improves our comprehension of the relationship between the digital transformation process and environmental disclosure in emerging economies. Specifically, it delves into the effects of digital transformation on both symbolic and substanti...
26 June 2022
Rural residents’ pro-environmental behavior plays a critical role in rural environmental governance. This paper examines how the perception of government environmental information disclosure (EID) can promote rural residents’ pro-environm...
The volume of the environmental risk disclosure in the annual reports of firms in the pharmaceutical and chemical, tannery, telecommunications, and paper and printing industries listed on the Dhaka Stock Exchange (DSE) in Bangladesh was analyzed in t...
Environmental policy evaluation for sustainability requires attention not only to the effects of individual instruments but also to how prior policy exposure shapes corporate responses to subsequent regulation. Using China’s revised Environment...
Using the data of Chinese listed companies from 2011 to 2021 and the Digital Inclusive Finance Index from Peking University, this study investigates the impact of digital finance on the quality of corporate environmental information disclosure from b...
Environmental information disclosure has become a widely-used tool to encourage the participation of multiple market players in environmental governance. However, it remains unclear whether it can promote the efficiency of capital allocation in enter...
Urban pollution emissions have become an unavoidable problem for China in its goal to achieve sustainable development, and environmental data disclosure is a key initiative for China to control urban pollution emissions. Based on the panel data of 12...
The Chinese government places significant emphasis on high-quality, sustainable economic development, with the value of environmental information becoming increasingly prominent. Corporate stakeholders are paying greater attention to environmental di...
4 December 2022
Compared with developed countries, emerging economy countries are facing more severe environmental challenges. Therefore, effective disclosure of corporate environmental information is an important concern for emerging economies to cope with environm...
Our study investigates sustainability and environmental disclosure in Saudi Arabian accounting, focusing on stakeholder accountability. Employing content analysis and close reading, we examine disclosures in the annual reports of 18 companies from 20...
Climate-related corporate disclosure is increasingly important for investors and other stakeholders when assessing firms’ exposure to climate risks. This study examines whether the establishment of intermediate environmental courts affects corp...
Environmental information disclosure, a key tool in modern environmental governance, drives green technology innovation and sustainable development. In this study, we examined how air information disclosure, induced by the issuance of China’s A...
This study investigates the relationship between emission performance, environmental disclosure, and firm value in Southeast Asia, where climate-related risks are increasingly shaping corporate strategies and investor decisions. Using a sample of 206...
Environmental transparency has become increasingly important in the global transition toward sustainable energy systems, particularly within the energy and utilities sector. This study examines the association between environmental management disclos...
Background: Africa comprises the bulk of struggling economies. However, Sub-Saharan Africa is experiencing rapid industrialization and urbanization. Excessive resource use, pollution, and the absence of relevant environmental disclosure are factors t...
Institutional investors play an increasingly important role in promoting corporate environmental governance and green transformation. Using a sample of Chinese listed firms from 2012 to 2023, this study examines how institutional investors’ gre...
The purpose of this article is to analyze, in a three-stage research project and from an economic an operational perspective, the relationships between environmental expenses, the improvements achieved in five environmental variables analyzed and eff...
Against the dual background of restructuring global green trade rules and advancing China’s “dual-carbon” strategy, environmental information disclosure has increasingly become a crucial strategic tool for firms seeking to enhance i...
Based on the concept of sustainable development, China has formulated a “dual carbon” strategic plan. Steel enterprises are in urgent need of a green and low-carbon transition, requiring substantial funding for technological upgrades and...
In the construction of ecological civilization, China has been paying attention to environmental issues, and environmental information in sustainability reports has become an essential element in the construction of ecological civilization. The study...
The purpose of this study is to investigate the influence of environmental disclosure and corporate governance on the financial performance of Islamic banks in Saudi Arabia. This study highlights that sustainable practices are transparent with financ...
Environmental information disclosure is a critical pathway for manufacturing enterprises to advance the modern environmental governance system. Using the New-Generation Artificial Intelligence Innovation and Development Pilot Zones (NAIDP) as a quasi...
Environmental degradation is an important issue facing the world today. Microcosmically, green technical innovation is needed to decrease environmental pollution. Therefore, exploring the relationship between the two is of great significance for prom...
Environmental accounting information disclosure is crucial for heavily polluting enterprises to strengthen environmental governance and realize sustainable development. However, some enterprises still suffer from weak disclosure awareness and low dis...
The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were asses...
Since 2016, the Hong Kong Stock Exchange (“HKEx”) has required listed companies to issue Environment, Social and Governance (“ESG”) reports annually. The purpose of ESG reports is to inform stakeholders and the general public...
Environmental concerns play a crucial role in sustainability and public opinion on supply chains. This is why, how, and to what extent the firms experience environmental-related actions and inform their stakeholders, which is under discussion by most...
The capital structure decision is one of the most vital financial decisions of the corporation that consists of determining the optimal combination of equity and debt for the companies that would reduce the cost of capital. The examination of the cap...
The key to achieving sustainable economic development and mitigating climate change lies in effective green transition governance. This study, based on evolutionary game theory, constructs a game model involving three subjects: heavily polluting ente...
As an effective regulatory tool, environmental information disclosure is significant in promoting the green upgrading of industrial structures and achieving green transformation of enterprises. In order to explore the impact mechanism of environmenta...
Prior studies argue that an analyst is an important mediator between a firm and investors, and has a significant influence on the cost of equity. However, how analyst following influences the cost of equity has not been studied in depth. In the Chine...
Environmental information disclosure (EID) serves as a key indicator for assessing corporate green progress and is a central pathway for advancing the synergy between economic and environmental systems. Clarifying the mechanism through which climate...
The reporting of environmental information by companies is central to improving corporate transparency, advancing sustainable development, and enhancing competitiveness. Taking the establishment of environmental courts as a quasi-natural experiment,...
Green innovation has been recognized as a strategic priority to build competitive advantage, but few studies have examined the impact of environmental information disclosure on green innovation in emerging economies. By integrating the stakeholder an...
Environmental sustainability disclosure has become increasingly critical as climate risks intensify and regulatory and investor demands for transparent, decision-useful information continue to grow. It plays a key role in reducing information asymmet...
9 November 2022
With rapid economic development, green technological innovations are playing an important role in the sustainable development of enterprise. When the public is concerned about the environment and values environmental information disclosures, it makes...
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