An empirical study on the influencing factors of environmental information disclosure of Chinese mining listed companies

摘要：

　　This paper conducts the research based on the data of environmental information disclosure of 75 Chinese mining listed companies in 2015.The disclosure of environmental information was extracted from the published annual report information,independent social responsibility report.The size,profitability,financial leverage,ownership concentration,the proportion of state-owned holding of listed companies were selected,whether these factors will affect the environmental disclosure of listed companies is to be found out through this empirical analysis.The results show that there is a significant positive correlation between the size,profitability,financial leverage,ownership concentration and the level of environmental information disclosure of listed companies,among these factors the impact of the companys profitability,financial leverage is relatively large.

关键词： Environmental information disclosure Influencing factor Mining industry Chinese listed companies Empirical study

作者: Li Zhijuan Zhou Chaoyang

作者单位: School of Management,Wuhan University of Technology,Wuhan,P.R.China,430070

会议类型: 国际会议

会议名称: ICEFS2017(International Conference on Economics, Finance and Statistics 2017) (2017经济、金融与统计国际会议)

会议地点: 香港

会议语种:英文

页码: 488-493

在线出版日期: 2017-01-14（万方平台首次上网日期，不代表论文的发表时间）