Title :
A Research on Environmental Information Disclosure from Heavy Polluting Industries
Author :
Tang, Yongjun ; Luo, Geling
Author_Institution :
Bus. Sch., Dept. of Accounting, Hohai Univ., Nanjing, China
Abstract :
To understand the present situation and the affecting factors of environmental information disclosures (EID) in listed firm from heavy polluting industries, this paper operated an empirical analysis taking 82 Shenzhen exchanges a-share listed firms from heavy polluting industries as a sample. The empirical results show that the level of EID in China´s listed firm from heavy polluting industries is low and the level of disclosure among industries is great different. Only the two factors and environmental disclosure are significant, others are not significant, which are firm size and capital structure. Thus the governance effect of debt financing on EID of listed firm from heavy polluting industries is not be implemented and the relevant government departments should strengthen other supervision measures.
Keywords :
corporate social responsibility; environmental legislation; financial management; industries; organisational aspects; Shenzhen; debt financing; empirical analysis; environmental information disclosure; firm size; heavy polluting industry; Book reviews; Companies; Correlation; Environmentally friendly manufacturing techniques; Industries; Pollution; Profitability;
Conference_Titel :
E-Product E-Service and E-Entertainment (ICEEE), 2010 International Conference on
Conference_Location :
Henan
Print_ISBN :
978-1-4244-7159-1
DOI :
10.1109/ICEEE.2010.5661070
