Empowering Green Development: How Social Media Interaction Influences Environmental Information Disclosure of High-Polluting Firms

Deng, Wei; Shao, Jing

doi:10.3390/ijerph191610315

Cited by 9 publications

(3 citation statements)

References 68 publications

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“…Selain itu, berbagi informasi melalui media sosial dapat meningkatkan komitmen individu dalam melakukan perilaku ekologis atau pro-lingkungan. Sosial media dapat menjadi media yang sangat baik dalam meningkatkan kesadaran tentang isu lingkungan, mendorong orang lain untuk melakukan tindakan, dan menginspirasi individu untuk melakukan perubahan dalam masyarakat (Deng & Shao, 2022). Selain itu, aktivitas membagikan pengetahuan tentang lingkungan kepada orang lain melalui media sosial dapat menguatkan perilaku ekologis individu (Mansoor & Wijaksana, 2022).…”

Section: Pembahasanunclassified

Effectiveness of Pro-Environmental Interventions to Improve Ecological Behavior

Sulastri,

Amaliah R.,

Wirawan N.

et al. 2024

ARRUS J. Soc. Sci. Hum.

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This research aims to determine the effectiveness of Pro-Environmental Behavior intervention in improving ecological behavior. The interventions provided are in the form of psychoeducation and individual tasks related to aspects of pro-environmental behavior which include recycling, energy conservation, and vicarious social behavior towards conservation. This research uses a quasi-experimental method with a one-group pretest-posttest design. Sampling was carried out using a purposive sampling method which was determined through inclusion and exclusion criteria. The participants selected in this study were 8 members of Fishing Community X who showed low ecological behavior as measured by the General Ecological Behavior Scale (GEB). The data analysis used in testing the pre-test and post-test data was the paired sample t-test. In this study, t-count > t-table was obtained, namely 8,683 > 2.365. The results of this analysis show that pro-environmental behavior interventions have proven effective in improving the ecological behavior of research participants through providing psychoeducation and activities that provide benefits to the environment.

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Section: Pembahasanunclassified

Effectiveness of Pro-Environmental Interventions to Improve Ecological Behavior

Sulastri,

Amaliah R.,

Wirawan N.

et al. 2024

ARRUS J. Soc. Sci. Hum.

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“…Hard disclosure information refers to information that is objective, specific, and quantifiable, including environmental liability disclosure and environmental performance and governance disclosure. Soft disclosure information refers to symbolic environmental commitments, information without details or evidence, including environmental management disclosure, environmental supervision and certification disclosure, and environmental information disclosure carrier (Deng andShao 2022, Shang andChi 2023). The ratio of symbolic disclosure to actual disclosure in the EID subdivided indicators is defined as the value of corporate greenwashing (Huang et al 2022).…”

Section: Greenwashing Indexmentioning

confidence: 99%

The divergence and driving factors of corporate environmental information disclosure in China

Shen,

Qian,

Yang

2024

Environ. Res. Commun.

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Corporate environmental information disclosure (EID) has been a widely acknowledged issue in the field of ecological environment research. This paper explores the spatiotemporal evolution characteristics of EID in China from 2008 to 2022, and discusses the industry and regional heterogeneity. It reveals significant differences in EID between heavy and non-heavy polluting industries, as well as among different economic regions, revealing that there is still significant potential for improvement in corporate environmental governance. Further, this paper establishes a two-way fixed effects model and empirically investigates the effects of internal and external driving factors on EID. In addition, Lasso regression model is used to screen the vital driving factors and analyze their relative importance. The empirical results show that enterprise size, management age, operating capacity, supervisory board size, and debt capacity have relatively more substantial explanations for changes in EID, which are more critical driving factors. The contribution of the study is to provide valuable reference for constructing corporate EID indicator system, and to points out the direction for the sustainable development of enterprises in different industries and regions. At the same time, it has theoretical guiding significance for finding the factors that promote EID and strengthening regional environmental governance.

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“…Note that the coefficient of news is significant for the sample of heavy-polluting firms. Prior research has documented that media coverage plays External corporate governance an important role in disciplining the behaviors of heavy-polluting firms (Wang and Zhang, 2021;Deng and Shao, 2022).…”

Section: Robustness Testsmentioning

confidence: 99%

External corporate governance and assurance of corporate social responsibility reports: evidence from China

Liu

Luo

2023

SAMPJ

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Purpose This paper aims to verify whether the legitimate pressure of external forces on heavily polluting firms’ corporate social responsibility (CSR)-related behaviors affect firms’ assurance strategy in the Chinese context. The authors argue that, under external pressure, as a source of legitimacy, the assurance over CSR reports allows the business behaviors of heavy polluters to be recognized by society. Design/methodology/approach This paper sampled listed heavy polluters in China from 2011 to 2018 and used the multiperiod logit model to examine the effects of external corporate governance on firms’ assurance decisions. Principal component analysis methods were used to construct a comprehensive framework of external corporate governance. The indicators were obtained from the China Stock Market and Accounting Research databases, the NERI Report and the China Urban Statistical Yearbook. Findings This paper confirms that external corporate governance positively affects firms’ assurance decisions, and good financial conditions, well-governed internal controls and sufficient government subsidies positively moderate this effect. Practical implications The findings provide feasible ways to encourage firms’ high-quality corporate environmental information disclosure, thus providing valuable guidance for policymakers and other stakeholders to effectively supervise firms’ CSR behaviors. Social implications The findings are of great importance in encouraging high-quality corporate environmental information disclosures, improving the support of capital markets among developing countries and drawing social attention to the environmental protection and social responsibility of heavy polluters. Originality/value The research extends the current research in the field of social environmental accounting by using legitimacy theory to explain firms’ assurance motivations. Additionally, this paper focuses on the practices of assurance services in the emerging economy and provides suggestions for developing assurance over CSR reports.

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Empowering Green Development: How Social Media Interaction Influences Environmental Information Disclosure of High-Polluting Firms

Cited by 9 publications

References 68 publications

Effectiveness of Pro-Environmental Interventions to Improve Ecological Behavior

Effectiveness of Pro-Environmental Interventions to Improve Ecological Behavior

The divergence and driving factors of corporate environmental information disclosure in China

External corporate governance and assurance of corporate social responsibility reports: evidence from China

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