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Corporate environmental performance under the pressure of government environmental information disclosure

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  • Tan, Xue
  • Liu, Huaide

Abstract

Prior research suggests that government regulations play an important role in corporate environmental performance (CEP). We investigate the role of government environmental information disclosure in CEP. Using a sample from the period 2008–2018 from China, we find strong evidence that government environmental information disclosure promotes CEP. The results are robust after a series of tests. We also find that analysts’ coverage and media coverage play an attenuating role in the relationship between government environmental information and CEP.

Suggested Citation

  • Tan, Xue & Liu, Huaide, 2024. "Corporate environmental performance under the pressure of government environmental information disclosure," Finance Research Letters, Elsevier, vol. 69(PA).
    • Handle: RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324011814
    DOI: 10.1016/j.frl.2024.106152
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