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Media pressure, internal control, and corporate environmental information disclosure

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  • Zhang, Jing
  • Zhang, Lu
  • Zhang, Mancen

Abstract

This article delves into the intricate connection between media pressure, corporate environmental information disclosure, and internal controls. It uncovers that media pressure and internal controls exert a substantial influence on corporate environmental information disclosure. Media pressure serves as a catalyst, compelling companies to bolster their environmental information disclosure in response to public concerns and market demands, thereby augmenting their reputation and image. Notably, online media pressure plays a particularly significant role in this regard. Conversely, a robust internal control system enhances the level of corporate environmental information disclosure. In the context of the relationship between media pressure and corporate environmental information disclosure, internal controls assume a mediating role.

Suggested Citation

  • Zhang, Jing & Zhang, Lu & Zhang, Mancen, 2024. "Media pressure, internal control, and corporate environmental information disclosure," Finance Research Letters, Elsevier, vol. 63(C).
    • Handle: RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003994
    DOI: 10.1016/j.frl.2024.105369
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    References listed on IDEAS

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