执行
业务
环境治理
公司治理
中国
环境质量
政府(语言学)
质量(理念)
公开披露
环境管理体系
定性比较分析
会计
环境经济学
产业组织
经济
财务
计算机科学
工程类
机器学习
哲学
认识论
灌溉
生物
法学
机械工程
语言学
生态学
政治学
作者
Liang Chen,Shuanjin Wang,Maggie Foley,Guohua Ma
标识
DOI:10.1080/00036846.2022.2102134
摘要
The environmental information disclosure system is regarded as an important tool to supervise and manage the environmental behavior of public companies in China. The corporate environmental governance mechanism could be utilized to improve the quality of corporate environmental information disclosure. Based on the 248 public firms in the chemical industry in China, this paper uses the NCA and fsQCA approach to study the joint roles of environmental regulations and other internal and external factors on the quality of environmental information disclosure. The results show that enterprises can strengthen environmental information disclosure through the combinations of multiple factors, rather than focusing on a single factor. The government should establish an effective environmental management system to strengthen environmental supervision and enhance environment enforcement on public companies.
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