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

fYear

2010

fDate

7-9 Nov. 2010

Firstpage

1

Lastpage

4

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;

fLanguage

English

Publisher

ieee

Conference_Titel

E-Product E-Service and E-Entertainment (ICEEE), 2010 International Conference on

Conference_Location

Henan

Print_ISBN

978-1-4244-7159-1

Type

conf

DOI

10.1109/ICEEE.2010.5661070

Filename

5661070