Environmental information disclosure and firm performance

DOI

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.

Copyright

© 2017, 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  - Hsuehen Hsu
PY  - 2017/01
DA  - 2017/01
TI  - Environmental information disclosure and firm performance
BT  - Proceedings of the 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  - 10.2991/icefs-17.2017.65
ID  - Hsu2017/01
ER  -