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Impact of Corporate Governance on Environmental Information Disclosure-Evidence from China
- Source :
- Applied Mechanics and Materials. :4314-4318
- Publication Year :
- 2013
- Publisher :
- Trans Tech Publications, Ltd., 2013.
-
Abstract
- This study examined the impact of corporate governance on environmental information disclosure in the China context. Our data was based on Shanghai A-share companies for the period 2008 to 2011. We examined the effect of corporate governance from different aspects. We found that Outstanding shares rate, State-holding ratio, and CEO/Chairman duality negatively affect environmental disclosure index (EDI) significantly; Proportion of independent directors, supervisory board and board sizes positively affect EDI significantly. Our results indicate that in China, corporate governance does influence the extent of environmental information disclosure significantly.
Details
- ISSN :
- 16627482
- Database :
- OpenAIRE
- Journal :
- Applied Mechanics and Materials
- Accession number :
- edsair.doi...........cb7399389219efbc153503a95194bd9e