Analysis on Corporate Environmental Disclosure Behaviors

DOI

10.2991/hss-26.2016.111How to use a DOI?

Keywords

Environmental disclosure, Environmental performance, Comparative analysis.

Abstract

This study explores some comparison on the composition of ED between Chinese companies and Norwegian companies are conducted. The current study finds: splitting the total ED into hard disclosure items and soft disclosure items, the soft/total disclosure scores are significant higher in poor environmental performers than in good environmental performers, especially facing the restrict regulations and limitation in management system, poor EP Chinese firms bend to conceal hard environmental information and good Chinese environmental performers are not zealous to convey “good” information to the public.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xuan Chen
PY  - 2016/01
DA  - 2016/01
TI  - Analysis on Corporate Environmental Disclosure Behaviors
BT  - Proceedings of the 2016 International Conference on Humanities and Social Science
PB  - Atlantis Press
SP  - 660
EP  - 665
SN  - 2352-5398
UR  - https://doi.org/10.2991/hss-26.2016.111
DO  - 10.2991/hss-26.2016.111
ID  - Chen2016/01
ER  -