ORIGINAL RESEARCH
Entrepreneur Heterogeneity and Environmental Information Disclosure in New Energy Industry: Mediating Role of Environmental Management Practice
,
 
,
 
,
 
,
 
Ke Cui 1
 
 
 
More details
Hide details
1
Business School, Jiangsu Normal University, Xuzhou, China
 
2
College of Economics and Management, Nanjing Forestry University, Nanjing, China
 
 
Submission date: 2023-02-24
 
 
Final revision date: 2023-04-22
 
 
Acceptance date: 2023-04-25
 
 
Online publication date: 2023-06-09
 
 
Publication date: 2023-07-21
 
 
Corresponding author
Wenbo Li   

Business School, Jiangsu Normal University, Xuzhou, Xuzhou, China
 
 
Pol. J. Environ. Stud. 2023;32(4):3845-3855
 
KEYWORDS
TOPICS
ABSTRACT
Environmental information disclosure is important in implementing enterprise’s environmental responsibility, which helps to achieve the carbon peaking and carbon neutrality goal. This paper examines the effect of entrepreneur heterogeneity on environmental information disclosure based on a large sample of Chinese listed companies in new energy industry over the 2008-2020 period. We found that entrepreneur heterogeneity can significantly affect environmental information disclosure. Moreover, environmental management practice can also promote corporate environmental information disclosure and it works as the mediator between entrepreneur heterogeneity and environmental information disclosure. Further, through multi-cluster analysis, we found that environmental information disclosure varies among firms with different characteristics. Our results highlight the importance of environmental disclosure in corporate strategic decisions and deliver multidimensional implications.
eISSN:2083-5906
ISSN:1230-1485
Journals System - logo
Scroll to top