Environmental information disclosure and the managerial effect of environmental performance improvement——Panel data analysis of 2011-2015 heavy polluting enterprises in China

Abstract

Abstract: The short panel data of 97 Chinese listed companies with heavy pollution during 2011-2015, and conducts an empirical study on the relationship between senior officials and the environmental information disclosure of enterprise environmental performance and found that there were significantly positive correlation between gender, age education and tenure and corporate environmental performance, environmental performance of enterprises to improve management effect of process, and the moderating effect of environmental information disclosure; but have different effects on the state-owned enterprises and non state-owned enterprises environmental performance in different aspects of executive characteristics, gender is an important aspect of corporate environmental performance. Finally, suggestions and suggestions for improving the environmental performance of heavy polluting enterprises in China are given.

Key words: executive characteristics, environmental performance, environmental information disclosure, heavy polluting enterprises

CLC Number:

F832

MENG Ke-xue, YANG Li-yao. Environmental information disclosure and the managerial effect of environmental performance improvement——Panel data analysis of 2011-2015 heavy polluting enterprises in China[J]. , 2017(06): 70-81.

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