Research Article
Examination of the Influence of Energy Corporations' Financial Results on the Revelation of Environmental Data
@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
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.
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