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| An Empirical Study on the Relations between Environmental Disclosure and Environmental Performance |
| LYU Jun |
| Chinese Academy of Social Sciences, Beijing, China |
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Abstract This article conducts an empirical study on the relationship of the two variables under China’s scenario. Samples are selected from listed company of 2007～2009 in paper and building materials industries. Environmental disclosure is quantitatively evaluated through using content analysis. Environmental performance is measured by the types of penalty for firm’s excessive emission. Empirical results show environmental disclosure of listed companies in China is at a low level. Companies with poor environmental performance disclose more environmental information for the purpose of alleviating stakeholders’ concerns about the negative impact on their business and financial performance from poor environmental performance. Environmental disclosure is correlated with environmental significantly and negatively.
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Received: 16 October 2011
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2012, Vol. 9 
