A Study on the Impact of Environmental Accounting Disclosure of Enterprises in Heavily Polluted Industries on Enterprise Value

Shaolin Jiang (), Yaqi Zhou, Yuxin Liu, Jing Su, Dan He and Han Yang
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Shaolin Jiang: Southwest Petroleum University
Yaqi Zhou: Southwest Petroleum University
Yuxin Liu: Southwest Petroleum University
Jing Su: Southwest Petroleum University
Dan He: Southwest Petroleum University
Han Yang: Southwest Petroleum University

A chapter in Proceedings of the 2025 5th International Conference on Informatization Economic Development and Management (IEDM 2025), 2025, pp 169-183 from Springer

Abstract: Abstract With the intensification of global environmental issues, the disclosure of environmental accounting information has a profound impact on corporate value. Based on the data of 1,200 listed companies in heavy - pollution industries from 2019 to 2023, this study uses the Tobin’s Q value as a measure of corporate value and constructs an Environmental Disclosure Index (EDI) through the expert scoring method to evaluate the level of environmental information disclosure of enterprises. The results of regression analysis show that there is a significant positive correlation between the quality of environmental information disclosure and corporate value. In addition, the study also finds that control variables such as enterprise size, debt - to - asset ratio, total asset turnover ratio, and return on assets have a significant impact on corporate value. Heterogeneity analysis reveals that the positive impact of EDI on corporate value is more significant in state - owned enterprises. Combining with the case analysis of Tapai Group, corresponding policy recommendations are put forward.

Keywords: environmental accounting; environmental accounting information disclosure; enterprise value; heavy pollution industry enterprises; green development (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-724-3_17

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