An Analysis of Environmental Disclosures of Listed Companies in China
Based on the content analysis of annual reports of listed companies from heavy polluting industries in 2007,the study describes the latest practices of environmental disclosure in China. The study discovers that: ( 1 ) A lot of environmental information has been disclosed,either voluntarily or mandatorily,and has covered most of the content themes suggested by Environmental Disclosure Guideline(EDG) ; (2) More firms provide quantitative or monetary information in mandatory disclosures,while voluntary disclosures are predominantly declarative in nature. (3) There are significant differences among industries in content,quality,and quantity of environmental disclosures. The methodology and findings of the study are helpful to understand the practices of environmental disclosure in China,and to provide some implications for future research.
Environmental disclosure heavy polluting industry listed company annual report
SHEN Hongtao HUANG Hui
Accounting Department,Jinan University,P. R. China
国际会议
Zhengzhou Conference Conference on Management of Technology(2009郑州技术管理研讨会 MOT2009)
郑州
英文
416-422
2009-04-17（万方平台首次上网日期，不代表论文的发表时间）