Zhang, Junrui; Guo, Huiting; Li, Bin; Wang, Wei - In: International Journal of Global Environmental Issues 9 (2009) 3, pp. 272-286
From the perspective of voluntary disclosure, this paper examines empirically the impact of specific corporate financial factors on environment voluntary disclosure. Using a sample of 138 chemical industry listed companies in China, we find that more and more companies disclose environment...
