Environmental Performance Information Disclosure of A-share Listed Companies

DOI

10.2991/emtc-14.2014.59How to use a DOI?

Keywords

Environmental award, Social Responsibility Report, Environmental Performance Information Disclosure.

Abstract

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.

Copyright

© 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/).

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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  - 10.2991/emtc-14.2014.59
ID  - Jiu-Fang2014/04
ER  -