Environmental Accounting Information Disclosure Driving Factors: The Case of Listed Firms in China

Maoli Ji, Yuguang Ji () and Shulan Dong
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Maoli Ji: School of Business, Jiaxing University, Jiaxing 314001, China
Yuguang Ji: School of Business and Management, Jilin University, Changchun 130015, China
Shulan Dong: School of Business, Jiaxing University, Jiaxing 314001, China

Sustainability, 2022, vol. 14, issue 23, 1-23

Abstract: This study explores factors that drive environmental accounting information disclosure (EAID) among corporations in China. Using a sample of 200 A-shared listed firms, we apply a structural equation model (SEM) and multiple linear regressions to examine how, and to what extent, external pressure, corporate performance and corporate governance affects the EAID of corporations. The results show that external pressure and corporate performance can significantly and positively affect corporate EAID. Regarding external pressure, government regulations, media pressure and loans are the most important driving factors, whereas profitability and sales ability are the most important ones among corporate performance factors. However, we found that governance factors have no significant impact on EAID. This paper enriches research on environmental accounting information disclosure and provides important insights for Chinese regulators into effective ways of fostering disclosures of environmental accounting information and raising corporate awareness of CSR fulfillment to ensure sustainable development.

Keywords: external pressure; corporate performance; corporate governance; environmental accounting information disclosure; CSR; structural equation model (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
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