Sustainability of enterprise export expansion from the perspective of environmental information disclosure

Lu, Juan; Li, He; Zhang, Yalong

doi:10.1016/j.jclepro.2019.119839

Cited by 45 publications

(17 citation statements)

References 45 publications

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“…Company size SIZE Natural log of the total assets at the end of the year. Finally, additional analysis is performed by splitting the sample into the Chinese central government-owned and local government-owned companies as did in prior studies [49][50][51]. Sensitivity analysis is conducted by using the five dimensions of climate-change-related issues such as 1) climate-change risks and opportunities; 2) GHG emissions accounting; 3) energy consumption accounting; 4) GHG reduction and cost; and 5) carbon emission accountability of the quality of carbon emission disclosures on overall sample, the Chinese central government-owned and local government-owned companies sub-samples.…”

Section: Control Variablementioning

confidence: 99%

Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies

et al. 2020

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In recent years, the quality of carbon emission disclosures has become a central area of concern for different stakeholders of companies. Specifically, stakeholders of state-owned enterprises (SOEs) want these companies to legitimize their actions regarding carbon emissions reductions reporting. The current study aims to explore the impact of carbon emission trading system participation and the level of internal control on the quality of carbon emission disclosures. Using a sample of Chinese state-owned electricity companies from 2012 to 2018 and employing the difference-in-differences (DID) method, we find a positive impact of the carbon emission trading system participation on the quality of carbon emission disclosures, which suggests that the state-owned electricity companies' participation in the carbon emission trading system leads to the higher quality of carbon emission disclosures. Likewise, we find a positive relationship between the level of internal control and the quality of carbon emission disclosures, which suggests that the state-owned electricity companies with stronger internal control provide the higher quality of carbon emission disclosures. In addition, we find that the findings are only significant in the case of central SOEs as compared to local SOEs. Our findings contribute to the practical, policy, and research implications as the quality of carbon disclosures is the primary concern from a variety of stakeholders.

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Section: Control Variablementioning

confidence: 99%

Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies

et al. 2020

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“…The factors that impact the quality or level of EID include two parts: outside factors, including institutional environment [ 3 ], political affiliation [ 4 , 5 ], media attention [ 6 ], social reputation [ 7 ], and public participation [ 8 ]; and internal factors, including internal control [ 9 ], corporate governance [ 10 ], and executive traits [ 11 , 12 ]. Research from the perspective of economic effects suggests that EID can have an impact on financial performance [ 13 , 14 ], financing costs [ 15 , 16 ], business value [ 17 , 18 ], environmental pollution [ 19 , 20 ], green innovation [ 21 , 22 ], and expanding exports [ 23 , 24 ].…”

Section: Literature Reviewmentioning

confidence: 99%

Environmental Information Disclosure, Digital Transformation, and Total Factor Productivity: Evidence from Chinese Heavy Polluting Listed Companies

Liu

Weili

Chen³

2022

IJERPH

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Environmental information disclosure, as a new environmental regulatory model, is important for achieving collaborative environmental pollution management and sustainable socioeconomic development. Based on the data of listed firms in China’s A-share heavy pollution industry from 2009 to 2019, this paper empirically tested the impact of environmental information disclosure on the total factor productivity of enterprises and the contribution of digital transformation to this impact. An increase in the level of environmental information disclosure had a significant positive effect on the total factor productivity of enterprises. However, with the increase in digital transformation among enterprises, the effect of environmental information disclosure on total factor productivity improvement is gradually being replaced. The heterogeneity test results showed that the positive effect of environmental information disclosure on total factor productivity changed depending on property rights, firm size, and geographical location. The effect of environmental information disclosure was stronger for non-state firms, large firms, and firms located in the east-central region. Further mechanism tests showed that the effect was induced through innovation incentives and facilitated financing. The above results provide a valuable reference for a comprehensive understanding of the effect of environmental information disclosure on productivity and adjustment by the digital transformation of enterprises.

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“…Sierra Leone is presently lacking in science and technology [64]. To advance in this area they should start with the cuttingedge tools already available at their disposal.…”

Section: Technology Solutionsmentioning

confidence: 99%

“…In Sierra Leone, these are traditional practices and cultures, and modern technologies such as mobile phones. Countries rich in science and technology such as the UK and China started from somewhere [64,65] and today can utilise new technologies capable of data management and the mapping and monitoring fish populations and environmental conditions, including early warning weather systems for safeguarding fisherman [66].…”

Section: Technology Solutionsmentioning

confidence: 99%

Marine Fishing Management Towards Sustainability in Sierra Leone

Massaquoi¹,

Roberts²

2021

IJSDP

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Achieving global goals of eradicating hunger and poverty before 2030 requires improved resource management. This research analyses the historic use of marine fish in Sierra Leone from 1976 to 2019, captures original data of local market access, profit and waste in 2020, and presents worldwide case studies and a new transferable framework to assist national authorities and managers to increase food security and improve management, achieving related Sustainable Development Goals (SDGs) through policies, technology and economics. Fish catch, export and Catch Per Unit Effort (CPUE) data from FAO FishStatJ, fisheries ministry and secondary sources, and 218 surveys of marketplace fish sellers, were analysed by simple descriptive and comparative statistics. Total fish catch increased substantially in recent decades, while CPUE fluctuates and declined between 1999/2000 and 2010. Many fisheries are exploited or overexploited and market sellers commonly do not have access to enough fish. Exports are consistently low. Case studies in developing and developed countries demonstrate that resolutions are three-pronged: improved awareness of environmental impacts, laws and policing; science and technology utilisation in monitoring resources and fishing activities, and establishing best practice, and; international cooperation, agreements and fair use policies. Priority should be given to unite government and community fishing relationships.

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Sustainability of enterprise export expansion from the perspective of environmental information disclosure

Cited by 45 publications

References 45 publications

Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies

Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies

Environmental Information Disclosure, Digital Transformation, and Total Factor Productivity: Evidence from Chinese Heavy Polluting Listed Companies

Marine Fishing Management Towards Sustainability in Sierra Leone

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