Confucian Culture, Climate Risk, and Corporate Environmental Information Disclosure Quality: Evidence from China

Yuedong Li () and Xiaoyue Yao ()
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Yuedong Li: Southwestern University of Finance and Economics
Xiaoyue Yao: Southwestern University of Finance and Economics

Journal of Business Ethics, 2025, vol. 199, issue 3, No 8, 603-625

Abstract: Abstract As climate change intensifies, climate risk has become an unavoidable factor in corporate operations and has a significant impact on corporate environmental management activities. This paper takes China’s Shanghai and Shenzhen A-share listed companies from 2012 to 2022 as a sample to empirically analyze the impact of Confucian culture on corporate environmental information disclosure quality under the background of climate risk. The research found that: (1) Confucian culture mainly drives the improvement of the quality of corporate environmental information disclosure through two channels: promoting taking sustainability certification and improving public environmental concerns, (2) climate risk has a positive regulatory effect on the role of Confucian culture, (3) the driving role of Confucian culture in improving the quality of corporate environmental information disclosure is more obvious in non-state-owned enterprises, companies with good operating conditions, low levels of industry competition, and in regions with a low degree of openness to overseas. Overall, this research provides valuable insights into environmental information disclosure systems and informal systems of culture.

Keywords: Environmental information disclosure; Confucian culture; Climate risk; Public environmental concerns; Sustainability certification (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s10551-024-05845-2

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