Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Andrew Osei Agyemang (), Kong Yusheng (), Angelina Kissiwaa Twum (), Emmanuel Caesar Ayamba (), Maxwell Kongkuah () and Mohammed Musah ()
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Andrew Osei Agyemang: Jiangsu University
Kong Yusheng: Jiangsu University
Angelina Kissiwaa Twum: Jiangsu University
Emmanuel Caesar Ayamba: Jiangsu University
Maxwell Kongkuah: Jiangsu University
Mohammed Musah: Jiangsu University

Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, 2021, vol. 23, issue 8, No 51, 12192-12216

Abstract: Abstract We examined the effect of environmental disclosure on environmental performance for listed mining companies in China. Our analysis used China’s Environmental Information Disclosure Degree (EIDD) and the Chinese Securities Regulatory Commission’s disclosure guidelines to propose the Environmental Information Disclosure Index. Majority of previous studies on environmental disclosures focused on a particular company or city or province. Few studies considered a whole sector of a country. Among the few studies that considered a whole industry, none of such studies considered the mining industry. In addition, our study employed a recent environmental disclosure index and modified a recent index for environmental performance for the empirical analysis making our study unique. We also employed vigorous reliability and robustness test to ensure that our findings are valid and can be used by policy-makers. Using panel data for thirty-four mining companies from both Shanghai and Shenzhen Stock Exchange for the period 2000–2018, our cointegration estimation analysis concluded that corporate environmental performance and environmental information disclosure has a positive and significant relationship at a 1% level. Trend analysis revealed that mining companies comply with environmental information disclosure in China. This was seen from the great improvement in the environmental disclosure for mining companies between 2008 and 2010 after the enforcement of EIDD. Our results contribute to the previous literature and open the way for further studies on industry level in other countries.

Keywords: China; Environmental disclosure; Environmental performance; Mining (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (8)

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DOI: 10.1007/s10668-020-01164-4

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