Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Andrew Osei Agyemang, Kong Yusheng, Angelina Kissiwaa Twum, Emmanuel Caesar Ayamba, Maxwell Kongkuah, Mohammed Musah

We examined the effect of environmental disclosure on environmental performance for listed mining companies in China. Our analysis used China’s Environmental Information Disclosure Degree (EIDD) and the Chinese Securities Regulatory Commission’s disclosure guidelines to propose the Environmental Information Disclosure Index. Majority of previous studies on environmental disclosures focused on a particular company or city or province. Few studies considered a whole sector of a country. Among the few studies that considered a whole industry, none of such studies considered the mining industry. In addition, our study employed a recent environmental disclosure index and modified a recent index for environmental performance for the empirical analysis making our study unique. We also employed vigorous reliability and robustness test to ensure that our findings are valid and can be used by …

Springer Netherlands

2021

https://scholar.google.com/citations?view_op=view_citation&hl=en&user=-U-tBVYAAAAJ&citation_for_view=-U-tBVYAAAAJ:mVmsd5A6BfQC

English