Collaborative governance: The role of common institutional ownership in corporate environmental information disclosure

业务 公司治理 会计 环境报告 财务
作者
Yishan Liu,Liu Hu,Wei He,Hanwen Deng,Umer Sahil Maqsood
出处
期刊:Energy & Environment [SAGE Publishing]
标识
DOI:10.1177/0958305x241244533
摘要

Transparency regarding environmental practices is crucial not only for ethical corporate governance but also for empowering consumers and investors to make informed decisions. This study examines the impact of common institutional ownership (CInOwn) on the extent of environmental information disclosure (EnvInfoDis) by publicly traded Chinese companies from 2010 to 2020. Using robust empirical analysis, we demonstrate a positive relationship between CInOwn and EnvInfoDis, suggesting that firms with shared institutional investors are more likely to disclose environmental information, fostering public trust and aligning with government expectations. We further investigate the underlying mechanisms, revealing that CInOwn strengthens internal controls, promoting improved EnvInfoDis practices. Notably, the findings remain robust across various tests, including using different CInOwn thresholds. This study offers significant contributions to the ongoing debate on CInOwn implications, paving the way for policy and economic interventions to support Chinese firms in integrating EnvInfoDis practices, ultimately contributing to societal sustainability.
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