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Water Resources Information Disclosure and Sustainable Development: Evidence from China

Author

Listed:
  • Hui-Cheng Yu

    (Institute of Business Intelligence and Innovation, Chihlee University of Technology, No. 313, Sec. 1, Wunhua Rd., Banciao District, New Taipei City 22050, Taiwan)

  • Xia Zhang

    (Department of Accounting and Finance, College of Business and Public Affairs, Alabama Agricultural and Mechanical University, No. 4900 Meridian Street, Huntsville, AL 35811, USA)

  • Beiling Ma

    (School of Public Administration and Human Geography, Hunan University of Technology and Business, No. 569 Yuelu Road, Yuelu District, Changsha 410205, China)

Abstract

Water resources management is one of the Sustainable Development Goals. Previous studies have seldom examined the relationship between water resources and sustainable development, especially in emerging economies. The objective of this study is to explore whether sustainable development affects the intention to disclose water resource information among Chinese firms. The sample comprises 412 observations collected from publicly listed firms in China from 2015 to 2019. Data is analyzed using content analysis and regression analysis. Empirical evidence suggests that sustainable development is positively and significantly related to water resource information disclosure. The sustainable development of water-sensitive industries has a positive and significant influence on water resources. This study offers evidence of the relationship between water resource information disclosure and sustainable development, a topic rarely discussed in the literature. The evidence can contribute to a better understanding of the relationship between water resource information disclosure and sustainable development in emerging economies.

Suggested Citation

  • Hui-Cheng Yu & Xia Zhang & Beiling Ma, 2024. "Water Resources Information Disclosure and Sustainable Development: Evidence from China," Sustainability, MDPI, vol. 16(23), pages 1-13, November.
    • Handle: RePEc:gam:jsusta:v:16:y:2024:i:23:p:10369-:d:1530571
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    References listed on IDEAS

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