The path selection on improving the quality of environmental information disclosure – configuration analysis based on fsQCA

Chen Liang, Shuang-Jin Wang, Maggie Foley and Guo-Hua Ma

Applied Economics, 2023, vol. 55, issue 19, 2207-2222

Abstract: The environmental information disclosure system is regarded as an important tool to supervise and manage the environmental behavior of public companies in China. The corporate environmental governance mechanism could be utilized to improve the quality of corporate environmental information disclosure. Based on the 248 public firms in the chemical industry in China, this paper uses the NCA and fsQCA approach to study the joint roles of environmental regulations and other internal and external factors on the quality of environmental information disclosure. The results show that enterprises can strengthen environmental information disclosure through the combinations of multiple factors, rather than focusing on a single factor. The government should establish an effective environmental management system to strengthen environmental supervision and enhance environment enforcement on public companies.

Date: 2023
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DOI: 10.1080/00036846.2022.2102134

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