A study of environmental disclosures practices in Chinese energy industry

Candy Lim Chiu; Jingxin Zhang; Mingrui Li; Siyu Wei; Shengnan Xu; Xiaotong Chai

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A study of environmental disclosures practices in Chinese energy industry

机译：中国能源产业环境披露实践研究

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In 2016, China increased sustainability practices among companies listed on China’s stock market, making environmental regulations one of their integral policies. This states that highly polluting industries like the energy industry are required to comply with the sustainability requirements set. Concerning this event, research was conducted in 2016 to 2017, on the development of environmental disclosure (ED) practices in China and the impact of different variables on environmental disclosure index (EDI). Focusing on 150 energy companies listed on the Shanghai and Shenzhen stock exchange, the findings show that if the company had a better ROA, firm size, leverage and environmental accreditation certificate, they would like to publish more relevant environmental information.

机译：2016年，中国增加了中国股市上市公司的可持续性实践，使环境法规成为其整体政策之一。这使得能量行业等高度污染行业需要符合可持续性要求所设定的。关于这一事件，研究是在2016年至2017年进行的，就中国环境披露（ED）做法的发展以及不同变量对环境披露指数（EDI）的影响。研究结果表明，如果公司拥有更好的ROA，坚定规模，杠杆和环境认证证书，则致力于发布更多相关环境信息的焦点公司。

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来源
《Asian Journal of Sustainability and Social Responsibility》 |2020年第1期|共21页
作者
Candy Lim Chiu; Jingxin Zhang; Mingrui Li; Siyu Wei; Shengnan Xu; Xiaotong Chai;
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Environmental disclosure indexFinancial performanceCorporate social responsibilityEnergy industryChina;

机译：环境披露IndexFinancial PerformanceCorporate社会君士长职业职业上海;

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2. Research on environmental Accounting Information Disclosure of energy Pollution Industry - Case of the listed companies in coal industry [J] . Hong Li E3S Web of Conferences . 2021,第a期

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3. A study of supporting legal policies for improving China's new energy automobile industry based on environmental benefits equilibrium enlightenment from the environmental subsidies of Germany legal system [J] . He Miao, Zhou Jinsheng, Liu Ling International journal of hydrogen energy . 2017,第29期

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机译：中国煤矿和洗涤行业上市公司环境会计信息披露研究
5. A study of environmental accounting and disclosure practices in listed Indian companies [D] . Japee, Gurudutta P. 2012

机译：上市印度公司环境会计与披露实践研究
6. Financial Attributes Environmental Performance and Environmental Disclosure in China [O] . Die Wu, Shuzhen Zhu, Aftab Ahmed Memon, 2020

机译：中国的财务属性环境绩效和环境披露
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机译：环境信息披露与经济绩效的相关性研究-以中国上海证券交易所制造业为基础的经验数据

A study of environmental disclosures practices in Chinese energy industry

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