Environmental Performance Information Disclosure of A-share Listed Companies
- https://doi.org/10.2991/emtc-14.2014.59How to use a DOI?
- Environmental award, Social Responsibility Report, Environmental Performance Information Disclosure.
The paper sample period covered the years 2007–2011 A-share listed companies of Chinese chemical industry. We used an environmental performance disclosure index and evaluated the environmental performance disclosure information (EPDI) according to the Sustainability Reporting Guidelines Version 3. 0 (G3) developed by the Global Reporting Initiative (GRI) in 2006. Then we developed a multivariate linear regression to test determinants of EPDI level. The results showed that EPDI level was critically low; Environmental award and listed place of companies were significantly positive correlated to EPDI. The EPDI level of listed companies in Shanghai Stock Exchange was better than that of Shenzhen Stock Exchange. Company size and registration place of companies were positive correlation to EPDI, but failed to pass the significant test. However, the development capability, EPS, and liability degree were negative correlation to EPDI level, and also failed to pass the significant test.
- © 2014, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Tang Jiu-Fang AU - Wang Xue-Zhi AU - Lin Xiao-Hua AU - Li Peng-Fei PY - 2014/04 DA - 2014/04 TI - Environmental Performance Information Disclosure of A-share Listed Companies BT - Proceedings of the 2014 International Conference on Economic Management and Trade Cooperation PB - Atlantis Press SP - 351 EP - 357 SN - 1951-6851 UR - https://doi.org/10.2991/emtc-14.2014.59 DO - https://doi.org/10.2991/emtc-14.2014.59 ID - Jiu-Fang2014/04 ER -