Proceedings of the 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017)

Environmental information disclosure and firm performance

Authors
Hsuehen Hsu
Corresponding Author
Hsuehen Hsu
Available Online January 2017.
DOI
https://doi.org/10.2991/icefs-17.2017.65How to use a DOI?
Keywords
Economics, Computing, Management,
Abstract
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.
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Proceedings
2017 International Conference on Economics, Finance and Statistics (ICEFS 2017)
Part of series
Advances in Economics, Business and Management Research
Publication Date
January 2017
ISBN
978-94-6252-311-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/icefs-17.2017.65How to use a DOI?
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  -