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Relationship between environmental accounting information disclosure and enterprise value based on stakeholder theory

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  • Yaotang Fan
  • Zhijun Lin

Abstract

The purpose of this study is to deeply analyze the impact of environmental accounting information disclosure (EAID) on corporate performance in order to fill the gaps in the current study. This study adopts stakeholder theory as guidance, constructs an evaluation index system for EAID, and combines multiple regression analysis to explore the impact of EAID on corporate performance. The results showed the environmental information disclosure index (EIDI) mean is 2.360, and the standard deviation is 0.594, reflecting the differences in EAID levels among enterprises. It provides theoretical and practical guidance for enterprises to fulfill their environmental responsibilities and achieve sustainable development.

Suggested Citation

  • Yaotang Fan & Zhijun Lin, 2025. "Relationship between environmental accounting information disclosure and enterprise value based on stakeholder theory," International Journal of Low-Carbon Technologies, Oxford University Press, vol. 20, pages 1355-1366.
    • Handle: RePEc:oup:ijlctc:v:20:y:2025:i::p:1355-1366.
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    File URL: http://hdl.handle.net/10.1093/ijlct/ctaf084
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