Water Resources Information Disclosure and Sustainable Development: Evidence from China

Hui-Cheng Yu (), Xia Zhang and Beiling Ma
Additional contact information
Hui-Cheng Yu: Institute of Business Intelligence and Innovation, Chihlee University of Technology, No. 313, Sec. 1, Wunhua Rd., Banciao District, New Taipei City 22050, Taiwan
Xia Zhang: Department of Accounting and Finance, College of Business and Public Affairs, Alabama Agricultural and Mechanical University, No. 4900 Meridian Street, Huntsville, AL 35811, USA
Beiling Ma: School of Public Administration and Human Geography, Hunan University of Technology and Business, No. 569 Yuelu Road, Yuelu District, Changsha 410205, China

Sustainability, 2024, vol. 16, issue 23, 1-13

Abstract: Water resources management is one of the Sustainable Development Goals. Previous studies have seldom examined the relationship between water resources and sustainable development, especially in emerging economies. The objective of this study is to explore whether sustainable development affects the intention to disclose water resource information among Chinese firms. The sample comprises 412 observations collected from publicly listed firms in China from 2015 to 2019. Data is analyzed using content analysis and regression analysis. Empirical evidence suggests that sustainable development is positively and significantly related to water resource information disclosure. The sustainable development of water-sensitive industries has a positive and significant influence on water resources. This study offers evidence of the relationship between water resource information disclosure and sustainable development, a topic rarely discussed in the literature. The evidence can contribute to a better understanding of the relationship between water resource information disclosure and sustainable development in emerging economies.

Keywords: water resources; sustainable development; water-sensitive industries; emerging economies (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2071-1050/16/23/10369/pdf (application/pdf)
https://www.mdpi.com/2071-1050/16/23/10369/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:16:y:2024:i:23:p:10369-:d:1530571

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().