Environmental information disclosure and firm performance
Available Online January 2017.
- https://doi.org/10.2991/icefs-17.2017.65How to use a DOI?
- Economics, Computing, Management,
- This study investigates the association of environmental information disclosure and corporate financial performance for the steel industry. This study uses A-share steel industry listed companies in Shanghai Stock Exchange from 2010 to 2014. The environmental information disclosure includes environmental financial and non-financial information. The result shows that there is a negative association between environmental financial disclosure and firm performance. This study also finds no association between environmental non-financial disclosure and firm performance. Environmental non-financial disclosure is more difficult to be quantified and therefore has no effect on enterprise financial performance.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Hsuehen Hsu PY - 2017/01 DA - 2017/01 TI - Environmental information disclosure and firm performance BT - 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017) PB - Atlantis Press SP - 483 EP - 487 SN - 2352-5428 UR - https://doi.org/10.2991/icefs-17.2017.65 DO - https://doi.org/10.2991/icefs-17.2017.65 ID - Hsu2017/01 ER -