메뉴 건너뛰기




Volumn 145, Issue , 2014, Pages 357-367

The relationship between corporate environmental performance andenvironmental disclosure: An empirical study in China

Author keywords

China; Environmental disclosure; Environmental performance; Listed companies

Indexed keywords

EMPIRICAL ANALYSIS; MARKET SYSTEM; NONLINEARITY; PERFORMANCE ASSESSMENT;

EID: 84905687588     PISSN: 03014797     EISSN: 10958630     Source Type: Journal    
DOI: 10.1016/j.jenvman.2014.07.009     Document Type: Article
Times cited : (195)

References (51)
  • 1
    • 1542508930 scopus 로고    scopus 로고
    • The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
    • Al-Tuwaijri S.A., Christensen T.E., Hughes H.E. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Account. Organ. Soc. 2004, 29(5-6):447-471.
    • (2004) Account. Organ. Soc. , vol.29 , Issue.5-6 , pp. 447-471
    • Al-Tuwaijri, S.A.1    Christensen, T.E.2    Hughes, H.E.3
  • 2
    • 77955843169 scopus 로고    scopus 로고
    • Content analysis in environmental reporting research: enrichment and rehearsal of the method in a British-German context
    • Beck A.C., Campbell D., Shrives P.J. Content analysis in environmental reporting research: enrichment and rehearsal of the method in a British-German context. Br. Account. Rev. 2010, 42(3):207-222.
    • (2010) Br. Account. Rev. , vol.42 , Issue.3 , pp. 207-222
    • Beck, A.C.1    Campbell, D.2    Shrives, P.J.3
  • 3
    • 62849084613 scopus 로고    scopus 로고
    • Environmental performance and executive compensation: an integrated agency-institutional perspective
    • Berrone P., Gomez-Mejia L. Environmental performance and executive compensation: an integrated agency-institutional perspective. Acad. Manage. J. 2009, 52(1):103-126.
    • (2009) Acad. Manage. J. , vol.52 , Issue.1 , pp. 103-126
    • Berrone, P.1    Gomez-Mejia, L.2
  • 4
    • 0043183592 scopus 로고    scopus 로고
    • Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective
    • Bewley K., Li Y. Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective. Adv. Environ. Account. Manag. 2000, 1(1):201-226.
    • (2000) Adv. Environ. Account. Manag. , vol.1 , Issue.1 , pp. 201-226
    • Bewley, K.1    Li, Y.2
  • 5
    • 34147175918 scopus 로고    scopus 로고
    • Drivers of corporate voluntary disclosure: a framework and empirical evidence from Italy and the United States
    • Boesso G., Kumar K. Drivers of corporate voluntary disclosure: a framework and empirical evidence from Italy and the United States. Account. Audit. Account. J. 2007, 20(2):269-296.
    • (2007) Account. Audit. Account. J. , vol.20 , Issue.2 , pp. 269-296
    • Boesso, G.1    Kumar, K.2
  • 6
    • 33749007140 scopus 로고    scopus 로고
    • Voluntary environmental disclosures by large UK companies
    • Brammer S., Pavelin S. Voluntary environmental disclosures by large UK companies. J.Bus. Financ. Account. 2006, 33(7-8):1168-1188.
    • (2006) J.Bus. Financ. Account. , vol.33 , Issue.7-8 , pp. 1168-1188
    • Brammer, S.1    Pavelin, S.2
  • 7
    • 34547731835 scopus 로고    scopus 로고
    • The role of environmental disclosures as tools of legitimacy: a research note
    • Cho C.H., Patten D.M. The role of environmental disclosures as tools of legitimacy: a research note. Account. Organ. Soc. 2007, 32(7-8):639-647.
    • (2007) Account. Organ. Soc. , vol.32 , Issue.7-8 , pp. 639-647
    • Cho, C.H.1    Patten, D.M.2
  • 8
    • 33748677256 scopus 로고    scopus 로고
    • Corporate political strategy: an examination of the relation between political expenditures, environmental performance, and environmental disclosure
    • Cho C.H., Pattern D.M., Roberts R.W. Corporate political strategy: an examination of the relation between political expenditures, environmental performance, and environmental disclosure. J.Bus. Ethics 2006, 67(2):139-154.
    • (2006) J.Bus. Ethics , vol.67 , Issue.2 , pp. 139-154
    • Cho, C.H.1    Pattern, D.M.2    Roberts, R.W.3
  • 9
    • 77952958819 scopus 로고    scopus 로고
    • The language of US corporate environmental disclosure
    • Cho C.H., Roberts R.W., Patten D.M. The language of US corporate environmental disclosure. Account. Organ. Soc. 2010, 35(4):431-443.
    • (2010) Account. Organ. Soc. , vol.35 , Issue.4 , pp. 431-443
    • Cho, C.H.1    Roberts, R.W.2    Patten, D.M.3
  • 10
    • 79952210351 scopus 로고    scopus 로고
    • Environmental reporting and its relation to corporate environmental performance
    • Clarkson P.M., Overell M.B., Chapple L. Environmental reporting and its relation to corporate environmental performance. Abacus 2011, 47(1):27-60.
    • (2011) Abacus , vol.47 , Issue.1 , pp. 27-60
    • Clarkson, P.M.1    Overell, M.B.2    Chapple, L.3
  • 11
    • 41149174352 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis
    • Clarkson P.M., Li Y., Richardson G.D., Vasvari F.P. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Account. Organ. Soc. 2008, 33(4-5):303-327.
    • (2008) Account. Organ. Soc. , vol.33 , Issue.4-5 , pp. 303-327
    • Clarkson, P.M.1    Li, Y.2    Richardson, G.D.3    Vasvari, F.P.4
  • 12
    • 84986082924 scopus 로고    scopus 로고
    • An examination of social and environmental reporting strategies
    • Cormier D., Gordon I.M. An examination of social and environmental reporting strategies. Account. Audit. Account. J. 2001, 14(5):587-616.
    • (2001) Account. Audit. Account. J. , vol.14 , Issue.5 , pp. 587-616
    • Cormier, D.1    Gordon, I.M.2
  • 13
    • 37549025251 scopus 로고    scopus 로고
    • Compliance with mandatory environmental reporting in financial statements: the case of Spain (2001-2003)
    • Criado-Jimenez I., Fernandez-Chulian M., Larrinage-Gonzalez C., Husillos-Carques F.J. Compliance with mandatory environmental reporting in financial statements: the case of Spain (2001-2003). J.Bus. Ethics 2008, 79(3):245-262.
    • (2008) J.Bus. Ethics , vol.79 , Issue.3 , pp. 245-262
    • Criado-Jimenez, I.1    Fernandez-Chulian, M.2    Larrinage-Gonzalez, C.3    Husillos-Carques, F.J.4
  • 14
    • 77955048152 scopus 로고    scopus 로고
    • Adopting proactive environmental strategy: the influence of stakeholders and firm size
    • Darnall N., Henriques I., Sadorsky P. Adopting proactive environmental strategy: the influence of stakeholders and firm size. J.Manag. Stud. 2010, 47(6):1072-1094.
    • (2010) J.Manag. Stud. , vol.47 , Issue.6 , pp. 1072-1094
    • Darnall, N.1    Henriques, I.2    Sadorsky, P.3
  • 15
    • 79953036060 scopus 로고    scopus 로고
    • Erratum to: beyond acclamations and excuses: environmental performance, voluntary environmental disclosure and the role of visibility
    • Dawkins C.E., Fraas J.W. Erratum to: beyond acclamations and excuses: environmental performance, voluntary environmental disclosure and the role of visibility. J.Bus. Ethics 2011, 99(3):383-397.
    • (2011) J.Bus. Ethics , vol.99 , Issue.3 , pp. 383-397
    • Dawkins, C.E.1    Fraas, J.W.2
  • 16
    • 79957630889 scopus 로고    scopus 로고
    • Coming clean: the impact of environmental performance and visibility on corporate climate change disclosure
    • Dawkins C.E., Fraas J.W. Coming clean: the impact of environmental performance and visibility on corporate climate change disclosure. J.Bus. Ethics 2011, 100(2):303-322.
    • (2011) J.Bus. Ethics , vol.100 , Issue.2 , pp. 303-322
    • Dawkins, C.E.1    Fraas, J.W.2
  • 17
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority
    • Deegan C., Rankin M. Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority. Account. Audit. Account. 1996, 9(2):312-342.
    • (1996) Account. Audit. Account. , vol.9 , Issue.2 , pp. 312-342
    • Deegan, C.1    Rankin, M.2
  • 18
    • 53149151819 scopus 로고    scopus 로고
    • Organizational responses to environmental demands: opening the black box
    • Delmas M.A., Toffel M.W. Organizational responses to environmental demands: opening the black box. Strateg. Manag. J. 2008, 29(10):1027-1055.
    • (2008) Strateg. Manag. J. , vol.29 , Issue.10 , pp. 1027-1055
    • Delmas, M.A.1    Toffel, M.W.2
  • 19
    • 79958126781 scopus 로고    scopus 로고
    • The determinants of citizen complaints on environmental pollution: an empirical study from China
    • Dong Y.L., Ishikawa M., Liu X.B., Hamori S. The determinants of citizen complaints on environmental pollution: an empirical study from China. J.Clean. Prod. 2011, 19(12):1306-1314.
    • (2011) J.Clean. Prod. , vol.19 , Issue.12 , pp. 1306-1314
    • Dong, Y.L.1    Ishikawa, M.2    Liu, X.B.3    Hamori, S.4
  • 20
    • 0042868548 scopus 로고    scopus 로고
    • An evaluation of 'essays on disclosure' and the disclosure literature in accounting
    • Dye R.A. An evaluation of 'essays on disclosure' and the disclosure literature in accounting. J.Account. Econ. 2001, 32(1-3):181-235.
    • (2001) J.Account. Econ. , vol.32 , Issue.1-3 , pp. 181-235
    • Dye, R.A.1
  • 21
    • 64049108888 scopus 로고    scopus 로고
    • Regulation with direct benefits of information disclosure and imperfect monitoring
    • Evans M.F., Gilpatric S.M., Liu L.R. Regulation with direct benefits of information disclosure and imperfect monitoring. J.Environ. Econ. Manag. 2009, 57(3):284-292.
    • (2009) J.Environ. Econ. Manag. , vol.57 , Issue.3 , pp. 284-292
    • Evans, M.F.1    Gilpatric, S.M.2    Liu, L.R.3
  • 22
    • 84992954896 scopus 로고    scopus 로고
    • Voluntarism versus regulation lessons from public disclosure of environmental performance information in Norwegian companies
    • Fallan E., Fallan L. Voluntarism versus regulation lessons from public disclosure of environmental performance information in Norwegian companies. J.Account. Organ. Change 2009, 5(4):472-489.
    • (2009) J.Account. Organ. Change , vol.5 , Issue.4 , pp. 472-489
    • Fallan, E.1    Fallan, L.2
  • 23
    • 0000745603 scopus 로고
    • The association between environmental performance and environmental disclosure in annual reports and 10-Ks
    • Freedman M., Wasley C. The association between environmental performance and environmental disclosure in annual reports and 10-Ks. Adv. Public Interest Account. 1990, 3:183-193.
    • (1990) Adv. Public Interest Account. , vol.3 , pp. 183-193
    • Freedman, M.1    Wasley, C.2
  • 24
    • 0000777367 scopus 로고    scopus 로고
    • Social and environmental disclosure and corporate characteristics: a research note and extension
    • Gray R., Javad M., Power D.M., Sinclair C.D. Social and environmental disclosure and corporate characteristics: a research note and extension. J.Bus. Financ. Account. 2001, 28(3-4):327-356.
    • (2001) J.Bus. Financ. Account. , vol.28 , Issue.3-4 , pp. 327-356
    • Gray, R.1    Javad, M.2    Power, D.M.3    Sinclair, C.D.4
  • 25
    • 0004296209 scopus 로고    scopus 로고
    • Prentice Hall, Upper Saddle River, NJ
    • Green W.H. Econometric Analysis 2003, Prentice Hall, Upper Saddle River, NJ.
    • (2003) Econometric Analysis
    • Green, W.H.1
  • 26
    • 0001106376 scopus 로고
    • Corporate social disclosure practice: a comparative international analysis
    • Guthrie J.E., Parker L.D. Corporate social disclosure practice: a comparative international analysis. Adv. Public Interest Account. 1990, 3(3):159-176.
    • (1990) Adv. Public Interest Account. , vol.3 , Issue.3 , pp. 159-176
    • Guthrie, J.E.1    Parker, L.D.2
  • 27
    • 0041370067 scopus 로고    scopus 로고
    • Corporate environmental disclosures: are they useful in determining environmental performance?
    • Hughes S.B., Anderson A., Golden S. Corporate environmental disclosures: are they useful in determining environmental performance?. J.Account. Public Policy 2001, 3(20):217-240.
    • (2001) J.Account. Public Policy , vol.3 , Issue.20 , pp. 217-240
    • Hughes, S.B.1    Anderson, A.2    Golden, S.3
  • 28
    • 0000188994 scopus 로고
    • Environmental performance and corporate disclosure
    • Ingram R., Frazier K. Environmental performance and corporate disclosure. J.Account. Res. 1980, 18(2):612-622.
    • (1980) J.Account. Res. , vol.18 , Issue.2 , pp. 612-622
    • Ingram, R.1    Frazier, K.2
  • 29
    • 47049110117 scopus 로고    scopus 로고
    • The association between firm characteristics and the level of environmental disclosure in financial statement footnotes
    • Karim K.E., Lacina M.J., Rutledge R.W. The association between firm characteristics and the level of environmental disclosure in financial statement footnotes. Adv. Environ. Account. Manag. 2006, 3(3):77-109.
    • (2006) Adv. Environ. Account. Manag. , vol.3 , Issue.3 , pp. 77-109
    • Karim, K.E.1    Lacina, M.J.2    Rutledge, R.W.3
  • 30
    • 47249136114 scopus 로고    scopus 로고
    • Improving public access to environmental information in China
    • Li F.G., Xiong B., Xu B. Improving public access to environmental information in China. J.Environ. Manage. 2008, 88(4):1649-1656.
    • (2008) J.Environ. Manage. , vol.88 , Issue.4 , pp. 1649-1656
    • Li, F.G.1    Xiong, B.2    Xu, B.3
  • 31
    • 77957666389 scopus 로고    scopus 로고
    • Corporate social responsibility, ownership structure, and political interference: evidence from China
    • Li W.J., Zhang R. Corporate social responsibility, ownership structure, and political interference: evidence from China. J.Bus. Ethics 2010, 96(4):631-645.
    • (2010) J.Bus. Ethics , vol.96 , Issue.4 , pp. 631-645
    • Li, W.J.1    Zhang, R.2
  • 33
    • 59949101683 scopus 로고    scopus 로고
    • Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies
    • Liu X.B., Anbumozhi V. Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. J.Clean. Prod. 2009, 17(6):593-600.
    • (2009) J.Clean. Prod. , vol.17 , Issue.6 , pp. 593-600
    • Liu, X.B.1    Anbumozhi, V.2
  • 34
    • 77950370127 scopus 로고    scopus 로고
    • Functional mechanisms of mandatory corporate environmental disclosure: an empirical study in China
    • Liu X.B., Yu Q.Q., Fujitsuka T., Liu B.B., Bi J., Shishime T. Functional mechanisms of mandatory corporate environmental disclosure: an empirical study in China. J.Clean. Prod. 2010, 18(8):823-832.
    • (2010) J.Clean. Prod. , vol.18 , Issue.8 , pp. 823-832
    • Liu, X.B.1    Yu, Q.Q.2    Fujitsuka, T.3    Liu, B.B.4    Bi, J.5    Shishime, T.6
  • 35
    • 33746374711 scopus 로고    scopus 로고
    • Strategic posture, financial performance and environmental disclosure: an empirical test of legitimacy theory
    • Magness V. Strategic posture, financial performance and environmental disclosure: an empirical test of legitimacy theory. Account. Audit. Account. J. 2006, 19(4):540-563.
    • (2006) Account. Audit. Account. J. , vol.19 , Issue.4 , pp. 540-563
    • Magness, V.1
  • 36
    • 33750913696 scopus 로고    scopus 로고
    • An examination of the structure of executive compensation and corporate social responsibility: a Canadian investigation
    • Mahoney L.S., Thorn L. An examination of the structure of executive compensation and corporate social responsibility: a Canadian investigation. J.Bus. Ethics 2006, 69(2):149-162.
    • (2006) J.Bus. Ethics , vol.69 , Issue.2 , pp. 149-162
    • Mahoney, L.S.1    Thorn, L.2
  • 37
    • 0346671057 scopus 로고    scopus 로고
    • CEO incentives and corporate social performance
    • McGuire J., Dow S., Argheyd K. CEO incentives and corporate social performance. J.Bus. Ethics 2003, 45(4):341-359.
    • (2003) J.Bus. Ethics , vol.45 , Issue.4 , pp. 341-359
    • McGuire, J.1    Dow, S.2    Argheyd, K.3
  • 38
    • 84878180376 scopus 로고    scopus 로고
    • Whether top executives' turnover influences environmental responsibility: from the perspective of environmental information disclosure
    • Meng X.H., Zeng S.X., Tam C.M., Xu X.D. Whether top executives' turnover influences environmental responsibility: from the perspective of environmental information disclosure. J.Bus. Ethics 2013, 114(2):341-353.
    • (2013) J.Bus. Ethics , vol.114 , Issue.2 , pp. 341-353
    • Meng, X.H.1    Zeng, S.X.2    Tam, C.M.3    Xu, X.D.4
  • 39
    • 77955560089 scopus 로고    scopus 로고
    • Creating integrated business and environmental value within the context of China's circular economy and ecological modernization
    • Park J., Sarkis J., Wu Z.H. Creating integrated business and environmental value within the context of China's circular economy and ecological modernization. J.Clean. Prod. 2010, 18(15):1494-1501.
    • (2010) J.Clean. Prod. , vol.18 , Issue.15 , pp. 1494-1501
    • Park, J.1    Sarkis, J.2    Wu, Z.H.3
  • 40
    • 0036837339 scopus 로고    scopus 로고
    • The relation between environmental performance and environmental disclosure: a research note
    • Patten D.M. The relation between environmental performance and environmental disclosure: a research note. Account. Organ. Soc. 2002, 27(8):763-773.
    • (2002) Account. Organ. Soc. , vol.27 , Issue.8 , pp. 763-773
    • Patten, D.M.1
  • 41
    • 0030101104 scopus 로고    scopus 로고
    • The association between corporate social-responsibility and financial performance: the paradox of social cost
    • Pava M.L., Krausz J. The association between corporate social-responsibility and financial performance: the paradox of social cost. J.Bus. Ethics 1996, 15(3):321-357.
    • (1996) J.Bus. Ethics , vol.15 , Issue.3 , pp. 321-357
    • Pava, M.L.1    Krausz, J.2
  • 42
    • 0031510753 scopus 로고    scopus 로고
    • Aresource-based perspective on corporate environmental performance and profitability
    • Russo M.V., Fouts P.A. Aresource-based perspective on corporate environmental performance and profitability. Acad. Manag. J. 1997, 40(3):534-559.
    • (1997) Acad. Manag. J. , vol.40 , Issue.3 , pp. 534-559
    • Russo, M.V.1    Fouts, P.A.2
  • 43
    • 0013456109 scopus 로고
    • Discretionary disclosure
    • Verrecchia R.E. Discretionary disclosure. J.Account. Econ. 1983, 5(3):179-194.
    • (1983) J.Account. Econ. , vol.5 , Issue.3 , pp. 179-194
    • Verrecchia, R.E.1
  • 44
    • 0001640778 scopus 로고    scopus 로고
    • The corporate social performance- financial performance link
    • Waddock S.A., Graves S.B. The corporate social performance- financial performance link. Strateg. Manag. J. 1997, 18(4):303-319.
    • (1997) Strateg. Manag. J. , vol.18 , Issue.4 , pp. 303-319
    • Waddock, S.A.1    Graves, S.B.2
  • 45
  • 46
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman J. An evaluation of environmental disclosures made in corporate annual reports. Account. Organ. Soc. 1982, 7(1):53-63.
    • (1982) Account. Organ. Soc. , vol.7 , Issue.1 , pp. 53-63
    • Wiseman, J.1
  • 47
    • 84859879803 scopus 로고    scopus 로고
    • Stock market's reaction to disclosure of environmental violations: evidence from China
    • Xu X.D., Zeng S.X., Tam C.M. Stock market's reaction to disclosure of environmental violations: evidence from China. J.Bus. Ethics 2012, 107(2):227-237.
    • (2012) J.Bus. Ethics , vol.107 , Issue.2 , pp. 227-237
    • Xu, X.D.1    Zeng, S.X.2    Tam, C.M.3
  • 48
    • 84865806081 scopus 로고    scopus 로고
    • Factors that drive Chinese listed companies in voluntary disclosure of environmental information
    • Zeng S.X., Xu X.D., Yin H.T., Tam C.M. Factors that drive Chinese listed companies in voluntary disclosure of environmental information. J.Bus. Ethics 2012, 109(3):309-321.
    • (2012) J.Bus. Ethics , vol.109 , Issue.3 , pp. 309-321
    • Zeng, S.X.1    Xu, X.D.2    Yin, H.T.3    Tam, C.M.4
  • 49
    • 77955270460 scopus 로고    scopus 로고
    • Towards corporate environmental information disclosure: an empirical study in China
    • Zeng S.X., Xu X.D., Dong Z.Y., Tam V.W.Y. Towards corporate environmental information disclosure: an empirical study in China. J.Clean. Prod. 2010, 18(12):1142-1148.
    • (2010) J.Clean. Prod. , vol.18 , Issue.12 , pp. 1142-1148
    • Zeng, S.X.1    Xu, X.D.2    Dong, Z.Y.3    Tam, V.W.Y.4
  • 50
    • 79251647881 scopus 로고    scopus 로고
    • Tracking the implementing of green credit policy in China: top-down perspective and bottom-up reform
    • Zhang B., Yang Y., Bi J. Tracking the implementing of green credit policy in China: top-down perspective and bottom-up reform. J.Environ. Manag. 2011, 92(4):1321-1327.
    • (2011) J.Environ. Manag. , vol.92 , Issue.4 , pp. 1321-1327
    • Zhang, B.1    Yang, Y.2    Bi, J.3
  • 51
    • 84871926020 scopus 로고    scopus 로고
    • Institutional pressures, dynamic capabilities and environmental management systems: investigating the ISO 9000 - environmental management system implementation linkage
    • Zhu Q.H., Cordeiro J., Sarkis J. Institutional pressures, dynamic capabilities and environmental management systems: investigating the ISO 9000 - environmental management system implementation linkage. J.Environ. Manag. 2013, 114(15):232-242.
    • (2013) J.Environ. Manag. , vol.114 , Issue.15 , pp. 232-242
    • Zhu, Q.H.1    Cordeiro, J.2    Sarkis, J.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.