Assessing Environmental Information Disclosures and the Effects of Chinese Nonferrous Metal Companies

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About the Journal In Memory of Professor Jerzy Radecki Ownership and Management Statement Editorial Office Editorial Board Scope Impact Factor Indexed by Journal Impact Factor contributing items Publication Frequency Revenue Sources & Business Model Contact Subscription

Current issue

Online first

Instructions for Authors Copyright & Licensing Publication Fees

Editorial policies Publication Policy Overview Peer Review Policy Research Ethics and Malpractice Policy Plagiarism Policy Conflict of Interest Policy Open Access Policy Instructions for Reviewers Generative AI and AI-Assisted Technologies Policy Advertising Policy Direct Marketing & Manuscript Solicitation Digital Archiving and Preservation Policy CrossMark, Correction, and Retraction Policy

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ORIGINAL RESEARCH

Assessing Environmental Information Disclosures and the Effects of Chinese Nonferrous Metal Companies

Dayuan Li^1,2, Linna Xin¹, Yan Sun¹, Min Huang¹, Shenggang Ren^1,2

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

DOI: https://doi.org/10.15244/pjoes/61116

KEYWORDS

environmental information disclosure

nonferrous metal listed companies

content analysis

TOPICS

Environmental management

ABSTRACT

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.

CONFLICT OF INTEREST

The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.

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