Environmental regulation and environmental information disclosure: A legitimacy and stakeholder perspective from China

Using China's 2015 Environmental Protection Law (EPL) as a quasi-natural experiment, this paper examines how environmental regulation affects the disclosure behavior of heavily polluting enterprises. Based on a sample of Chinese listed companies from 2011 to 2018, we find that heavily polluting firm...

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Detalhes bibliográficos

Principais autores:	Hairong Wang, Xinghe Liu, Han Chen
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Elsevier 2026-06-01
Colecção:	International Review of Economics & Finance
Assuntos:	Environmental regulation Environmental information disclosure Legitimacy theory Stakeholder theory
Acesso em linha:	http://www.sciencedirect.com/science/article/pii/S1059056026003369
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