Impact of Corporate Governance on Environmental Information Disclosure-Evidence from China

被引：1
|
作者：
Peng, Ke [1 ]
Xu, Tongtong [1 ]
Ning, Guofang
机构：
[1] Harbin Inst Technol, Shenzhen Grad Sch, Shenzhen Key Lab Urban Planning & Decis Making, Shenzhen, Peoples R China
来源：
RENEWABLE ENERGY AND ENVIRONMENTAL TECHNOLOGY, PTS 1-6 | 2014年 / 448-453卷
关键词：
Corporate governance; environmental disclosure; EDI; China; A-share;
D O I：
10.4028/www.scientific.net/AMM.448-453.4314
中图分类号：
TE [石油、天然气工业]; TK [能源与动力工程];
学科分类号：
0807 ; 0820 ;
摘要：
This study examined the impact of corporate governance on environmental information disclosure in the China context. Our data was based on Shanghai A-share companies for the period 2008 to 2011. We examined the effect of corporate governance from different aspects. We find that Outstanding shares rate, State-holding ratio, and CEO/Chairman duality negatively affect environmental disclosure index (EDI) significantly; Proportion of independent directors, supervisory board and board sizes positively affect EDI significantly. Our results indicate that in China, corporate governance does influence the extent of environmental information disclosure significantly.
引用
收藏
页码：4314 / 4318
页数：5
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