Impact of Corporate Governance on Environmental Information Disclosure-Evidence from China

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.

• Periodical: Applied Mechanics and Materials (Volumes 448-453)
• Pages: 4314-4318
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.448-453.4314
• Online since: October 2013
• Authors: Ke Peng*, Tong Tong Xu, Guo Fang Ning
• Keywords: A-Share, Corporate Governance, EDI, Environmental Disclosure

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