A study on the Quality of Environmental Disclosures of China’s Circular Economy Listed Companies
Authors
Liu Cheng-zhi, Liu Fei-zhou, Xie Ti-yu
Corresponding Author
Liu Cheng-zhi
Available Online September 2015.
- DOI
- 10.2991/iea-15.2015.160How to use a DOI?
- Keywords
- circular economy; listed company; environmental disclosure; quality evaluation
- Abstract
This paper takes 12 circular economy listed companies commended by the National Development and Reform Commission of China in 2012 as the samples, using content analysis to evaluate the quality status of their environmental disclosure objectively. The study finds that in the environmental disclosures of China’s listed companies there exist such problems as: monetary measurement information is in deficiency, the degree of negative disclosures is relatively low, the overall quality level of the disclosures needs to be improved. Some improvement suggestions are given from constructing disclosure systems, implementing environmental management accounting and strengthening supervision to circular economy listed companies.
- Copyright
- © 2015, 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/).
Cite this article
TY - CONF AU - Liu Cheng-zhi AU - Liu Fei-zhou AU - Xie Ti-yu PY - 2015/09 DA - 2015/09 TI - A study on the Quality of Environmental Disclosures of China’s Circular Economy Listed Companies BT - Proceedings of the AASRI International Conference on Industrial Electronics and Applications (2015) PB - Atlantis Press SP - 647 EP - 651 SN - 2352-5401 UR - https://doi.org/10.2991/iea-15.2015.160 DO - 10.2991/iea-15.2015.160 ID - Cheng-zhi2015/09 ER -