A Study on the Mechanism of Environmental Information Disclosure Oriented to the Construction of Ecological Civilization in China

Bowen Lu and Shangzhi Yue
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Bowen Lu: College of Economics and Management, Northeast Forestry University, Harbin 150040, China
Shangzhi Yue: College of Economics and Management, Northeast Forestry University, Harbin 150040, China

Sustainability, 2022, vol. 14, issue 10, 1-14

Abstract: In the construction of ecological civilization, China has been paying attention to environmental issues, and environmental information in sustainability reports has become an essential element in the construction of ecological civilization. The study of environmental information disclosure is beneficial to the construction-of-ecological civilization system and contributes to the “double carbon” goal. This paper constructs a theoretical system based on the Pigou tax, Coase’s theorem and labor value theory. By analyzing the “rights, responsibilities and benefits” of different stakeholders and defining the supply and demand for environmental information disclosure, we obtain a logical framework for environmental information disclosure in the construction of ecological civilization in China, laying a theoretical foundation for subsequent research and facilitating the prospect of carbon-information-disclosure theoretical research.

Keywords: ecological civilization; environmental information disclosure; theoretical analysis; supply and demand analysis; stakeholders (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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