Relationship between environmental accounting information disclosure and enterprise value based on stakeholder theory

Yaotang Fan and Zhijun Lin

International Journal of Low-Carbon Technologies, 2025, vol. 20, 1355-1366

Abstract: The purpose of this study is to deeply analyze the impact of environmental accounting information disclosure (EAID) on corporate performance in order to fill the gaps in the current study. This study adopts stakeholder theory as guidance, constructs an evaluation index system for EAID, and combines multiple regression analysis to explore the impact of EAID on corporate performance. The results showed the environmental information disclosure index (EIDI) mean is 2.360, and the standard deviation is 0.594, reflecting the differences in EAID levels among enterprises. It provides theoretical and practical guidance for enterprises to fulfill their environmental responsibilities and achieve sustainable development.

Keywords: stakeholder theory; environmental accounting; information disclosure; enterprise value; social contract (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:oup:ijlctc:v:20:y:2025:i::p:1355-1366.

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