Research on the Relationship between Corporate Environmental Information Disclosure and Environmental Protection Investment: An Empirical Analysis Based on Information Data Disclosed by A-Share Listed Companies

Heyue Xu

doi:10.64391/ijssat.v1i2.004

Authors

Heyue Xu College of Economics and Management, Nanjing Agricultural University Author

DOI:

https://doi.org/10.64391/ijssat.v1i2.004

Keywords:

information disclosure, environmental protection investment, ESG management, empirical analysis, business operations

Abstract

This paper discusses the relationship between corporate environmental information disclosure and environmental protection investment and analyses the impact of corporate environmental governance behavior information disclosure on the actual environmental protection investment of enterprises and its mechanism. On the basis of the theories of legitimacy and voluntary disclosure, this paper measures the quality level and change trend of environmental governance information through an empirical analysis of the data of A-share listed companies from 2020-2022, uses regression analysis, and uses a robustness test to prove the accuracy of the results. The study revealed that improving the quality of corporate environmental governance information disclosure significantly decreases the environmental protection investment of enterprises.

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