Functional mechanisms of mandatory corporate environmental disclosure: an empirical study in China

This paper analyzes the functions of a government-oriented disclosure program in China, which rates company environmental performance into five colors and discloses the results to the public. The rating results and their annual changes during 2005–2007 are statistically summarized by using the detai...

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Veröffentlicht in:Journal of cleaner production 2010-05, Vol.18 (8), p.823-832
Hauptverfasser: Liu, Xianbing, Yu, Qinqin, Fujitsuka, Tetsuro, Liu, Beibei, Bi, Jun, Shishime, Tomohiro
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Sprache:eng
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