Proceedings of the 4th International Conference on Informatization Economic Development and Management, IEDM 2024, February 23–25, 2024, Kuala Lumpur, Malaysia

Research Article

Examination of the Influence of Energy Corporations' Financial Results on the Revelation of Environmental Data

Download31 downloads
  • @INPROCEEDINGS{10.4108/eai.23-2-2024.2345944,
        author={Quanyu  Chen},
        title={Examination of the Influence of Energy Corporations' Financial Results on the Revelation of Environmental Data},
        proceedings={Proceedings of the 4th International Conference on Informatization Economic Development and Management, IEDM 2024, February 23--25, 2024, Kuala Lumpur, Malaysia},
        publisher={EAI},
        proceedings_a={IEDM},
        year={2024},
        month={5},
        keywords={energy enterprise; environmental disclosure; financial performance},
        doi={10.4108/eai.23-2-2024.2345944}
    }
    
  • Quanyu Chen
    Year: 2024
    Examination of the Influence of Energy Corporations' Financial Results on the Revelation of Environmental Data
    IEDM
    EAI
    DOI: 10.4108/eai.23-2-2024.2345944
Quanyu Chen1,*
  • 1: Shandong Agricultural University
*Contact email: 2859820961@qq.com

Abstract

Energy company information disclosure is particularly important for economic transformation. This article used listed companies in China's energy industry from 2012 to 2022 as a sample to analyze the impact of financial performance on corporate environmental information disclosure. Through linear regression analysis, it is found that there is a positive correlation between return on equity, company asset size and the degree of environmental information disclosure. A strong financial performance can enhance the disclosure of environmental information.