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首页> 外文期刊>International Journal of Emerging Markets >Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context： Socio-political theories versus economics disclosure theories
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Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context： Socio-political theories versus economics disclosure theories

机译：新兴市场环境中企业环境绩效与环境披露的实证分析：社会政治理论与经济学披露理论

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Purpose The purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets. Design/methodology/approach We used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure. Findings We find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more. Originality/value This study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.
机译：目的本研究的目的是调查企业环境绩效与新兴市场自愿环境披露程度之间的关联。设计/方法/方法我们使用Tobit回归OLS和T-Test方法来揭示环境绩效与自愿环境披露程度之间的关联。调查结果我们在自由裁量环境披露和企业环境绩效之间找到了一个重要的积极关系。结果符合经济披露理论的论点，认为涉及环境好的表演者披露更多。原创性/价值本研究在新兴市场背景下的环境绩效与环境披露之间的关系。此外，重新审视了环境绩效与环境披露程度之间的关系，通过测试了对环境披露程度的两种不同预测。

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