文献类型：期刊文献

英文题名：The relationship between corporate environmental performance and environmental disclosure: An empirical study in China

作者：Meng, X. H.[1,4];Zeng, S. X.[1];Shi, Jonathan J.[2];Qi, G. Y.[3];Zhang, Z. B.[4]

机构：[1]Shanghai Jiao Tong Univ, Antai Sch Management, Shanghai 200052, Peoples R China;[2]Univ Florida, Coll Design Construct & Planning, Gainesville, FL 32611 USA;[3]E China Univ Sci & Technol, Sch Business, Shanghai 200237, Peoples R China;[4]Soochow Univ, Sch Polit & Publ Adm, Suzhou 215123, Peoples R China

年份：2014

卷号：145

起止页码：357

外文期刊名：JOURNAL OF ENVIRONMENTAL MANAGEMENT

收录：;EI(收录号：20233414621677);WOS:【SSCI(收录号:WOS:000342256100037)，SCI-EXPANDED(收录号:WOS:000342256100037)】；

基金：We would like to thank the Associate Editor and two anonymous referees for very helpful suggestions that substantially improved this article. This research is supported by the National Natural Science Foundation of China (Grant No. 71025006, 71373161, 71390525) and funded by the Ministry of Education of Humanities and Social Science Project (Grant No. 14YJC630100).

语种：英文

外文关键词：Environmental disclosure; Environmental performance; Listed companies; China

摘要：Based on a content analysis of 533 Chinese listed companies, this study examines how corporate environmental performance affects not only the level of detail of a company's environmental disclosures, but also what information is disclosed. The results show that (1) both poor and good performers have more disclosure than the median (i.e., "mixed") performers, which provides empirical evidence to support a nonlinear relationship between corporate environmental performance and environmental disclosure; (2) poor performers disclose more soft information on environmental performance than good performers, and good performers disclose more solid information; and (3) although poor performers increase disclosure after being exposed as environmental violators, they avoid disclosing negative environmental information, such as the violation and the associated penalties. This study provides additional evidence for a nonlinear relationship between environmental performance and disclosure in emerging markets, and suggests environmental disclosure may not be a valid signal to differentiate good performers from poor performers in contemporary China. (C) 2014 Elsevier Ltd. All rights reserved.