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Research on The Impact of Environmental Information Disclosure on Performance---A Case Study of Listed Steel Companies

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DOI: 10.23977/gefhr.2019.040

Author(s)

Xiaojie Chen

Corresponding Author

Xiaojie Chen

ABSTRACT

This article first introduces the concept of environmental information disclosure and financial performance. Then it reviews and summarizes relevant domestic and foreign scholars' literature. Then it uses 50 listed companies in the A-share listed steel industry in 2014-2017 as a research sample. Conduct empirical analysis and discuss the impact of environmental information disclosure on corporate financial performance. This paper draws a conclusion that the disclosure level of environmental information of listed companies in the steel industry is positively correlated with their financial performance. At the same time, the company pays more attention to environmental protection, the easier it is to get support from stakeholders, and brings better benefits to the company.

KEYWORDS

Steel Enterprise, Environmental Information Disclosure, Financial Performance

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