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| Research on the Antecedent Configuration and Performance of Corporate Environmental Information Disclosure |
| JIAO Yuanyuan，CUI Xinyi，WANG Jiayu |
| Nankai University, Tianjin, China |
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Abstract The study focuses on the multiple motivations of “seeking benefits and avoiding harm” in corporate environmental information disclosure, combined with the signal transmission theory and the legitimacy theory, to identify the influencing factors of environmental information disclosure, explore the “different paths” of “the same destination”, and further analyze the impact of different paths on corporate performance, that is, whether “the same destination” is “the same effect”. The study uses fuzzy-set qualitative comparative analysis (fsQCA) to identify three configurational paths that affect the high level of environmental information disclosure of enterprises: the disclosure of learning from the best, the leading disclosure, and the robust demonstration disclosure. Further use of propensity score matching method (PSM) to explore the impact of different configurations on corporate performance: leading disclosure is beneficial for improving corporate performance, while learning from the best disclosure and robust demonstration disclosure will reduce corporate performance.
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Received: 22 August 2024
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