Author(s)

Hong Li, Juan Wang

Corresponding Author

Hong Li

ABSTRACT

In the face of increasingly serious environmental pollution, all sectors of society are paying more and more attention to environmental protection issues, and disclosure of environmental information is an effective way to protect the ecology.With the release of the ‘Environmental protection law’ in 2015, more stringent requirements have been placed on the environmental protection work of heavy polluting enterprises, especially the disclosure of environmental information.In addition, environmental information disclosure, as an information transmission mechanism, transmits information to various stakeholders in the capital market so that they can make sound investment decisions.The quality of environmental information disclosure not only affects the effectiveness of financial markets, but also plays a pivotal role in safeguarding the interests of a wide range of stakeholders.Management is the main implementer of external disclosure of environmental information, so how does management capacity affect the environmental information disclosure and quality of listed companies?How does the high power distance between the chairman and the general manager affect the relationship between management capabilities and environmental information disclosure?.

KEYWORDS

Corporate environmental information disclosure, management ability, power distance