The Research on Disclosure Mechanism of Corporate Environmental Information Based on XBRL

Li Hong; Dan Xu Zhang

doi:10.4028/www.scientific.net/AMR.869-870.710

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HomeAdvanced Materials ResearchAdvanced Materials Research Vols. 869-870The Research on Disclosure Mechanism of Corporate...

The Research on Disclosure Mechanism of Corporate Environmental Information Based on XBRL

Abstract:

In recent years, frequent environmental pollution accidents draw great attention to the responsibility of companies who should fully and timely report their environmental information. However, information disclosure will increase their cost and operational risks. As such, companies often choose to disclose guiding information, or even non-disclosure. From the perspective of XBRL, this article is trying to establish a standardized mechanism for disclosing the enterprise environmental information with high correlation. In this way, we could get the information formally and easily. Additionally it may save the cost for the enterprises.

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Periodical:

Advanced Materials Research (Volumes 869-870)

Pages:

710-713

DOI:

https://doi.org/10.4028/www.scientific.net/AMR.869-870.710

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Online since:

December 2013

Authors:

Li Hong, Dan Xu Zhang

Keywords:

Environmental Information Disclosure, Game Theory, XBRL

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