Do companies disclose their environmental social responsibility to demonstrate their good environmental performance or to cover up their poor environmental performance? This study examines the relationship between the disclosure level of corporate environmental responsibility information and corporate environmental performance based on institutional pressure, using data from Chinese A-share listed companies between 2008 and 2021. The results showed a negative relationship between the two variables, indicating that many firms might disclose environmental information to cover up their poor environmental performance. This phenomenon was more evident among non-state-owned enterprises and the enterprises in the economically underdeveloped regions. This study provides a new theoretical perspective for relevant management institutions to study social responsibility reports and formulate environmental protection policies.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.