Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China.
Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China.
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我国矿业上市公司环境会计披露与环境绩效的趋势及关系。
DOI：
10.1007/s10668-020-01164-4
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发表时间：
2021
期刊：
影响因子：
--
通讯作者：
Musah M
中科院分区：
文献类型：
--
作者：
Agyemang AO;Yusheng K;Twum AK;Ayamba EC;Kongkuah M;Musah M
本文研究了环境信息披露对中国上市矿业公司环境绩效的影响。本文利用中国环境信息披露程度（EIDD）和中国证监会的披露指引，提出了环境信息披露指数。以往关于环境信息披露的研究大多集中在特定的公司或城市或省份。很少有研究考虑到一个国家的整个部门。在少数考虑整个行业的研究中，没有一项研究考虑采矿业。此外，我们的研究采用了最近的环境披露指数，并修改了最近的环境绩效指数进行实证分析，使我们的研究具有独特性。我们还进行了有力的信度和稳健性检验，以确保我们的研究结果是有效的，可以被政策制定者使用。利用2000-2018年沪深两市34家矿业公司的面板数据，我们的协整估计分析得出，企业环境绩效与环境信息披露在1%的水平上存在显著的正相关关系。趋势分析显示，中国矿业公司遵守环境信息披露。这可以从2008年至2010年《环境保护法》实施后矿业公司环境信息披露的巨大改善中看出。我们的研究结果对以往的文献有一定的借鉴作用，并为其他国家在行业层面的进一步研究开辟了道路。
We examined the effect of environmental disclosure on environmental performance for listed mining companies in China. Our analysis used China’s Environmental Information Disclosure Degree (EIDD) and the Chinese Securities Regulatory Commission’s disclosure guidelines to propose the Environmental Information Disclosure Index. Majority of previous studies on environmental disclosures focused on a particular company or city or province. Few studies considered a whole sector of a country. Among the few studies that considered a whole industry, none of such studies considered the mining industry. In addition, our study employed a recent environmental disclosure index and modified a recent index for environmental performance for the empirical analysis making our study unique. We also employed vigorous reliability and robustness test to ensure that our findings are valid and can be used by policy-makers. Using panel data for thirty-four mining companies from both Shanghai and Shenzhen Stock Exchange for the period 2000–2018, our cointegration estimation analysis concluded that corporate environmental performance and environmental information disclosure has a positive and significant relationship at a 1% level. Trend analysis revealed that mining companies comply with environmental information disclosure in China. This was seen from the great improvement in the environmental disclosure for mining companies between 2008 and 2010 after the enforcement of EIDD. Our results contribute to the previous literature and open the way for further studies on industry level in other countries.
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