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To understand the present situation and the affecting factors of environmental information disclosures (EID) in listed firm from heavy polluting industries, this paper operated an empirical analysis taking 82 Shenzhen exchanges a-share listed firms from heavy polluting industries as a sample. The empirical results show that the level of EID in China's listed firm from heavy polluting industries is...
Based on 169 firms who issued social responsibility reports listed on the Shenzhen Stock exchanges in 2008, this paper studies the present situation and the determinant factors of environmental information disclosures (EID) in China. The empirical results show that the level of EID in china's listed firm is low and the level of disclosure in heavily polluting industries is higher than non-polluting...
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