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Environmental Information Disclosure Quality and Cost of Debt: Evidence from A-Share Listed Companies in China

In: Proceedings of 2024 6th International Conference on Economic Management and Cultural Industry (ICEMCI 2024)

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  • Chenxin Liang

    (Qingdao University of Technology, School of Business)

Abstract

This study examines the influence of the quality of environmental information disclosure on the cost of debt for A-share listed companies in Shanghai, Shenzhen, and Beijing from 2014 to 2019, amidst the rapid expansion of the Chinese economy and its resultant environmental challenges. The research aims to address the societal demand for a low-carbon economy and sustainable practices. By concentrating on China’s distinctive governance framework, this study explores the role of transparency in environmental performance in optimizing interactions within capital markets, offering both theoretical and practical implications for corporate governance and policy-making in developing economies. The findings indicate that the higher quality of corporate environmental information disclosure correlates with reduced costs of debt. In addition, the study explores the moderating and mediating role of government regulation and internal control in this relationship. Results demonstrate that government regulation strengthens the negative correlation between environmental information disclosure quality and financing costs, while robust internal controls further contribute to reducing these costs.

Suggested Citation

  • Chenxin Liang, 2025. "Environmental Information Disclosure Quality and Cost of Debt: Evidence from A-Share Listed Companies in China," Advances in Economics, Business and Management Research, in: Hang Luo & Tang Yao & Wei Cui & Hongbo Li (ed.), Proceedings of 2024 6th International Conference on Economic Management and Cultural Industry (ICEMCI 2024), pages 475-488, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-642-0_50
    DOI: 10.2991/978-94-6463-642-0_50
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