An empirical study on the influencing factors of environmental information disclosure of Chinese mining listed companies

DOI

10.2991/icefs-17.2017.66How to use a DOI?

Keywords

Environmental information disclosure, Influencing factor, Mining industry, Chinese listed companies, Empirical study.

Abstract

This paper conducts the research based on the data of 75 listed companies of Chinese mining industry in 2015. The disclosure of environmental information was extracted from the published annual report information, independent social responsibility report. The listed company size, profitability, financial leverage, ownership concentration, the proportion of state-owned holding were selected, whether these factors will impact the environmental disclosure of listed companies is to be found out through this empirical analysis. The results show that there is a significant positive correlation between the company size, profitability, financial leverage, ownership concentration and the level of environmental information disclosure of listed companies, among these factors the impact of the company's profitability, financial leverage is relatively large.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhijuan Li
AU  - Chaoyang Zhou
PY  - 2017/01
DA  - 2017/01
TI  - An empirical study on the influencing factors of environmental information disclosure of Chinese mining listed companies
BT  - Proceedings of the 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017)
PB  - Atlantis Press
SP  - 488
EP  - 493
SN  - 2352-5428
UR  - https://doi.org/10.2991/icefs-17.2017.66
DO  - 10.2991/icefs-17.2017.66
ID  - Li2017/01
ER  -