The divergence and driving factors of corporate environmental information disclosure in China
Liwen Shen,
Wenchu Qian,
Yongliang Yang
Abstract:Corporate environmental information disclosure (EID) has been a widely acknowledged issue in the field of ecological environment research. This paper explores the spatiotemporal evolution characteristics of EID in China from 2008 to 2022, and discusses the industry and regional heterogeneity. It reveals significant differences in EID between heavy and non-heavy polluting industries, as well as among different economic regions, revealing that there is still significant potential for improvement in corporate env… Show more
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