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Confucian Culture, Climate Risk, and Corporate Environmental Information Disclosure Quality: Evidence from China

Author

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  • Yuedong Li

    (Southwestern University of Finance and Economics)

  • Xiaoyue Yao

    (Southwestern University of Finance and Economics)

Abstract

As climate change intensifies, climate risk has become an unavoidable factor in corporate operations and has a significant impact on corporate environmental management activities. This paper takes China’s Shanghai and Shenzhen A-share listed companies from 2012 to 2022 as a sample to empirically analyze the impact of Confucian culture on corporate environmental information disclosure quality under the background of climate risk. The research found that: (1) Confucian culture mainly drives the improvement of the quality of corporate environmental information disclosure through two channels: promoting taking sustainability certification and improving public environmental concerns, (2) climate risk has a positive regulatory effect on the role of Confucian culture, (3) the driving role of Confucian culture in improving the quality of corporate environmental information disclosure is more obvious in non-state-owned enterprises, companies with good operating conditions, low levels of industry competition, and in regions with a low degree of openness to overseas. Overall, this research provides valuable insights into environmental information disclosure systems and informal systems of culture.

Suggested Citation

  • Yuedong Li & Xiaoyue Yao, 2025. "Confucian Culture, Climate Risk, and Corporate Environmental Information Disclosure Quality: Evidence from China," Journal of Business Ethics, Springer, vol. 199(3), pages 603-625, July.
    • Handle: RePEc:kap:jbuset:v:199:y:2025:i:3:d:10.1007_s10551-024-05845-2
    DOI: 10.1007/s10551-024-05845-2
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