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The influence of financial situation on environmental information disclosure in China's chemical industry

Author

Listed:
  • Junrui Zhang
  • Huiting Guo
  • Bin Li
  • Wei Wang

Abstract

From the perspective of voluntary disclosure, this paper examines empirically the impact of specific corporate financial factors on environment voluntary disclosure. Using a sample of 138 chemical industry listed companies in China, we find that more and more companies disclose environment information, which illustrates the enhanced awareness of corporate social environment. Our findings also show that firm's size and ROE have stronger impact than debt to asset ratio and growth rate on the behaviour of the disclosure of environmental information. The result indicates that larger companies and those with better profitability are more likely to disclose environmental information.

Suggested Citation

  • Junrui Zhang & Huiting Guo & Bin Li & Wei Wang, 2009. "The influence of financial situation on environmental information disclosure in China's chemical industry," International Journal of Global Environmental Issues, Inderscience Enterprises Ltd, vol. 9(3), pages 272-286.
    • Handle: RePEc:ids:ijgenv:v:9:y:2009:i:3:p:272-286
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    Cited by:

    1. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    2. Lívia Maria da Silva Santos & Wenner Glaucio Lopes Lucena & Wesley Vieira da Silva & Tatiana Marceda Bach & Claudimar Pereira da Veiga, 2019. "Explanatory Factors of the Environmental Disclosure of Potentially Polluting Companies: Evidence From Brazil," SAGE Open, , vol. 9(1), pages 21582440198, February.

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