Abstract

Environmental pollution and environmental information disclosure have increasingly received the attention of the countries all over the world. This paper provides evidence about the impact of corporate market performance on environmental disclosure in China, within a framework of multi-factor logistic model. The results show that environmental disclosure, corporate profitability and scale are positively related. In addition, environment disclosure is of a negative correlation with corporate development ability and debt ratio, which is opposite to our original hypothesis. This paper also gives some interpretation of the results from the perspective of investment and corporate governance, and proposes some policy suggestions.