Proceedings of the AASRI International Conference on Industrial Electronics and Applications (2015)

A study on the Quality of Environmental Disclosures of China’s Circular Economy Listed Companies

Authors
Liu Cheng-zhi, Liu Fei-zhou, Xie Ti-yu
Corresponding Author
Liu Cheng-zhi
Available Online September 2015.
DOI
https://doi.org/10.2991/iea-15.2015.160How to use a DOI?
Keywords
circular economy; listed company; environmental disclosure; quality evaluation
Abstract

This paper takes 12 circular economy listed companies commended by the National Development and Reform Commission of China in 2012 as the samples, using content analysis to evaluate the quality status of their environmental disclosure objectively. The study finds that in the environmental disclosures of China’s listed companies there exist such problems as: monetary measurement information is in deficiency, the degree of negative disclosures is relatively low, the overall quality level of the disclosures needs to be improved. Some improvement suggestions are given from constructing disclosure systems, implementing environmental management accounting and strengthening supervision to circular economy listed companies.

Copyright
© 2015, 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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Volume Title
Proceedings of the AASRI International Conference on Industrial Electronics and Applications (2015)
Series
Advances in Engineering Research
Publication Date
September 2015
ISBN
978-94-62520-65-3
ISSN
2352-5401
DOI
https://doi.org/10.2991/iea-15.2015.160How to use a DOI?
Copyright
© 2015, 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  - Liu Cheng-zhi
AU  - Liu Fei-zhou
AU  - Xie Ti-yu
PY  - 2015/09
DA  - 2015/09
TI  - A study on the Quality of Environmental Disclosures of China’s Circular Economy Listed Companies
BT  - Proceedings of the AASRI International Conference on Industrial Electronics and Applications (2015)
PB  - Atlantis Press
SP  - 647
EP  - 651
SN  - 2352-5401
UR  - https://doi.org/10.2991/iea-15.2015.160
DO  - https://doi.org/10.2991/iea-15.2015.160
ID  - Cheng-zhi2015/09
ER  -