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A Study on the Mechanism of Environmental Information Disclosure Oriented to the Construction of Ecological Civilization in China

Author

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  • Bowen Lu

    (College of Economics and Management, Northeast Forestry University, Harbin 150040, China)

  • Shangzhi Yue

    (College of Economics and Management, Northeast Forestry University, Harbin 150040, China)

Abstract

In the construction of ecological civilization, China has been paying attention to environmental issues, and environmental information in sustainability reports has become an essential element in the construction of ecological civilization. The study of environmental information disclosure is beneficial to the construction-of-ecological civilization system and contributes to the “double carbon” goal. This paper constructs a theoretical system based on the Pigou tax, Coase’s theorem and labor value theory. By analyzing the “rights, responsibilities and benefits” of different stakeholders and defining the supply and demand for environmental information disclosure, we obtain a logical framework for environmental information disclosure in the construction of ecological civilization in China, laying a theoretical foundation for subsequent research and facilitating the prospect of carbon-information-disclosure theoretical research.

Suggested Citation

  • Bowen Lu & Shangzhi Yue, 2022. "A Study on the Mechanism of Environmental Information Disclosure Oriented to the Construction of Ecological Civilization in China," Sustainability, MDPI, vol. 14(10), pages 1-14, May.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:10:p:6378-:d:822330
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    References listed on IDEAS

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    1. Amanpreet Kaur & Sumit Lodhia, 2018. "Stakeholder engagement in sustainability accounting and reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 338-368, January.
    2. Cheng-Li Huang & Fan-Hua Kung, 2010. "Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan," Journal of Business Ethics, Springer, vol. 96(3), pages 435-451, October.
    3. Nicole Darnall & Irene Henriques & Perry Sadorsky, 2010. "Adopting Proactive Environmental Strategy: The Influence of Stakeholders and Firm Size," Journal of Management Studies, Wiley Blackwell, vol. 47(6), pages 1072-1094, September.
    4. Seong Mi Bae & Md. Abdul Kaium Masud & Jong Dae Kim, 2018. "A Cross-Country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective," Sustainability, MDPI, vol. 10(8), pages 1-16, July.
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    Cited by:

    1. Mingxiong Bi & Chencheng Wang & Dian Fu & Xun Tan & Shurong Yu & Junbai Pan & Kun Lv, 2022. "Chinese-Style Fiscal Decentralization, Ecological Attention of Government, and Regional Energy Intensity," Energies, MDPI, vol. 15(22), pages 1-28, November.
    2. Liping Wang & Zhongyi Qu & Wei Yang & Enliang Ren & Tao Tang, 2023. "Coupled Urbanisation and Ecological Protection along the Yellow River Basin in the Context of Dual Carbon," Sustainability, MDPI, vol. 15(7), pages 1-15, March.
    3. Liping Wang & Yuqi Shang & Shuqin Li & Chuang Li, 2023. "Environmental Information Disclosure-Environmental Costs Nexus: Evidence from Heavy Pollution Industry in China," Sustainability, MDPI, vol. 15(3), pages 1-21, February.
    4. Michael So, 2023. "Empirical Analysis of the Carbon Accounting Information Disclosure (CAID) Affecting R&D Investment and Sustainable Development in State-Owned and Non-State-Owned Enterprises," Sustainability, MDPI, vol. 15(4), pages 1-21, February.

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