Assessing Environmental Information Disclosures and the Effects of Chinese Nonferrous Metal Companies
Dayuan Li1,2, Linna Xin1, Yan Sun1, Min Huang1, Shenggang Ren1,2
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1Business School, Central South University,
Changsha, Hunan 410083, P. R. China
2Collaborative Innovation Center of Resource-conserving & Environment-friendly
Society and Ecological Civilization,
Changsha, Hunan 410083, P. R. China
Submission date: 2015-11-11
Acceptance date: 2015-12-23
Publication date: 2016-03-17
Pol. J. Environ. Stud. 2016;25(2):663–671
Corporate environmental information disclosures (EIDs) are important policy tools for environmental protection. This paper assesses and longitudinally examines EID changes in Chinese listed nonferrous metal companies from 2008 to 2012 through their annual, social responsibility, environmental, and sustainability reports. Using content analysis and multivariate regression methods, we fi nd a signifi cant increase in the quantity and quality of corporate EIDs post-2010, though the overall level is still not high. Company size, profi tability, and government regulation signifi cantly and positively affect EID. In addition, we fi nd that state-owned enterprises are more likely to disclose environmental information than private ones.