The Effect of Stakeholders on Environmental Disclosure-Evidence from China
| Autor: | Wen-Chun Hung, 洪文君 |
|---|---|
| Rok vydání: | 2016 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 104 In this study we explore the effect of important stakeholders (government, institutional investors, and creditors) on different types of environmental information disclosure. The data used comes from Corporate Social Responsibility reports in China during 2011-2014(The Twelfth Five-Year Guideline). The environmental information exposure is graded by the content analysis, and the hypothesis test is conducted by the Tobit regression model. The empirical results found that all state-owned companies will disclose more legal requirements of environmental disclose information. And those state-owned companies which is a member of China Sustainability Indexes will disclose more green innovation of the environmental disclose information. Institutional investors have not significant effect on environmental disclosure. Creditors will encourage the private enterprise to release legal requirements of environmental disclose information. Unlike with legal requirements of environmental disclose information, creditors have not significant effect on green innovation of the environmental disclose information. From the viewpoint of company''s characteristic, sensitive industrial companies will release more legal requirements of environmental disclose information,and corporate profitability have positive and significant influence on green innovation of the environmental disclose information. Size and a member of China Sustainability Indexes are important factor to expose the environment. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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