Environmental accounting information disclosure driving factors: the case of listed firms in china

HIGHLIGHTS

SUMMARY

    As adequate disclosure by corporations of their own environmental accounting information is a prerequisite for environmental governance, only by improving the quality of corporate environmental accounting information disclosure can China`s government build a solid foundation for the realization of the "Double Carbon" national strategy. Previous studies have explored the relationship between one or two external pressures, corporate performance, corporate governance and corporate environmental accounting information disclosure through empirical analysis or other methods, but no literature has aggregated these factors together and considered the configuration relationships to explore the relationship between them and EAID . . .

     

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