数字农科院2.0

The relationship between environmental disclosure and financial performance: mediating effect of economic development and information penetration

文献类型： 外文期刊

作者： Wu, Haixia;Li, Jianping

作者机构：

关键词： Environmental disclosure;financial performance;economic development;information penetration;hierarchical linear modeling

期刊名称： ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA

ISSN： 1331-677X

年卷期： 2022 年

页码：

收录情况： SSCI（2022版）

摘要： What's the relationship between environmental disclosure and financial performance? To answer this question, our study focus on the heavy polluting enterprises in China from 2008 to 2019 to investigate the relationship between environmental disclosure and financial performance as well as the mediating effect of provincial level characteristics namely economic development and information penetration using hierarchical linear model (HLM). Findings show that there is positive relationship between both mandatory environmental disclosure and voluntary environmental disclosure and financial performance; economic development positively relates to corporate financial performance, and it also strengthens the relationship between environmental disclosure and financial performance; information penetration positively relates to corporate financial performance, but it weakens the relationship between environmental disclosure and financial performance. As time goes on, corporate financial performance will significantly rise in general.

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