Corporate Environmental Reporting in Times of Internet-A Study based on the coal mining industry of China
Under the rapid development of internet worldwide,the paper explored the current practice and tested the determinants of online environmental disclosure of the coal mining companies listed on Chinese stock exchanges based on companies”web sites.By using content analysis and statistic software package SPSS,the paper found that the current level of online environmental disclosure for the coal mining companies is not sufficient and satisfying,more than half of the sample companies got environmental disclosure scores below the average.Through the regression analysis,corporate size and ISO14001 certification were proved positively related to the level of environmental disclosure.
environmental disclosure corporate web sites determinants content analysis regression analysis
Wang qianqian Li yang
Asia-Australia Business College, Liaoning University, Shenyang, 110136
国内会议
昆明
英文
118-118
2012-07-01（万方平台首次上网日期，不代表论文的发表时间）