An Assessment of the Quality of Environmental Information Disclosure of Corporation in China

Abstract

Environmental management engineering is increasingly becoming concerned. As a result, many firms in China are voluntarily increasing the extent of their environmental disclosure in their annual report. Corporate environmental disclosure does have potential economic significance considering the scarcity of alternative information sources. The study focuses on listed firms in heavily pollution industries in China, where environmental concerns are especially acute. Results show that the disclosure content is limited and incomplete, the disclosure pattern is single, and the utility is low.