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New media surveillance, environmental information uncertainty and corporate environmental information disclosure

Author

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  • Zhang, Qixin
  • Xiang, Zhiqiang

Abstract

This paper selects A-share heavy polluting enterprises in China's Shanghai and Shenzhen cities from 2009 to 2022. The following conclusions are obtained from the empirical evidence: new media monitoring can encourage enterprises to disclose information. Environmental information uncertainty can encourage enterprises to disclose information. The positive effect of environmental information uncertainty on environmental information disclosure is more significant for firms with poorer environmental performance than those with better environmental performance. The effect of the new media monitoring on environmental information disclosure of non-state-owned enterprises is more significant when other information is held constant.

Suggested Citation

  • Zhang, Qixin & Xiang, Zhiqiang, 2024. "New media surveillance, environmental information uncertainty and corporate environmental information disclosure," International Review of Economics & Finance, Elsevier, vol. 95(C).
    • Handle: RePEc:eee:reveco:v:95:y:2024:i:c:s1059056024004696
    DOI: 10.1016/j.iref.2024.103477
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