Does business strategy drive corporate environmental information disclosure?

被引：10
|
作者：
Wang, Hualong [1 ]
Wang, Shanyong [2 ]
Wang, Jing [1 ]
Yang, Feng [1 ]
机构：
[1] Univ Sci & Technol China, Sch Management, Hefei, Peoples R China
[2] Univ Sci & Technol China, Sch Publ Affairs, Hefei, Peoples R China
来源：
JOURNAL OF ENVIRONMENTAL PLANNING AND MANAGEMENT | 2023年 / 66卷 / 04期
基金：
中国国家自然科学基金;
关键词：
business strategy; environmental information disclosure; CEO power; industry competition; government regulation; PRODUCT MARKET COMPETITION; SOCIAL-RESPONSIBILITY; PERFORMANCE EVIDENCE; FIRM PERFORMANCE; GOVERNANCE; INNOVATION; IMPACT; POLICY; CHINA; SUSTAINABILITY;
D O I：
10.1080/09640568.2021.2002278
中图分类号：
F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];
学科分类号：
0201 ; 020105 ; 03 ; 0303 ;
摘要：
This study attempted to investigate the impact of business strategy on corporate environmental information disclosure. We further explored whether the relationship between business strategy and environmental information disclosure is moderated by CEO power, industry competition, and government regulation. The research sample consisted of 1,530 firms listed in Chinese Stock "A" markets from the year 2013 to 2017. The results indicated that firms adopting prospector business strategy tend to disclose more environmental information. Besides, the relationship between business strategy and environmental information disclosure is strengthened when the CEO has more power, firms located in moderately competitive industries, and firms face more rigorous government regulation. Overall, this study provides specific policy implications for regulatory agencies and suggestions for the sustainable development of firms.
引用
收藏
页码：733 / 758
页数：26
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