Strategic differences and corporate environmental disclosure quality: empirical evidence from heavily polluting industries in China
Abstract In this study, we empirically examine the relationship between strategic differences and the quality of corporate environmental information disclosure (QEID) using a sample of heavily polluting enterprises listed on China’s A-share market from 2013 to 2020. The empirical findings reveal tha...
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| Autor principal: | |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Springer Nature
2026-03-01
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| Col·lecció: | Humanities & Social Sciences Communications |
| Accés en línia: | https://doi.org/10.1057/s41599-026-06814-y |
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