Determinant Factors of Corporate Intention to Disclose Carbon Information: An Empirical Research of Chinese Firms

Ying-hui Lin (), Qiao-ling Guo and Rong-rong He
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Ying-hui Lin: Shanghai University
Qiao-ling Guo: Shanghai University
Rong-rong He: Shanghai University

A chapter in Proceedings of 20th International Conference on Industrial Engineering and Engineering Management, 2013, pp 463-472 from Springer

Abstract: Abstract In order to understand carbon disclosure mechanism from corporate perspective, this paper identifies the determinant factors which affect the degree of corporate Carbon Disclosure Intention (CDI) on the basis of stakeholder theory and legitimacy theory, and gives an empirical observation on Chinese firms. Empirical results show that the degree of corporate intention to disclose carbon information is weak. Corporate CDI is significantly relative to customer pressure and government pressure, but not related to investor pressure. Empirical results also show that corporate CDI is significantly relative to a firm’s size and economic performance, but not significantly relative to environmental sensitivity.

Keywords: Corporate carbon disclosure intention; Firm characteristics; Stakeholder pressure (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-40063-6_47

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DOI: 10.1007/978-3-642-40063-6_47

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