Exploring China's environmental sustainability reporting and corporate value based on the WIND database: theoretical analysis and empirical research
DOI:
https://doi.org/10.54097/4k4f4189Keywords:
Environmental Sustainability Reporting, Corporate Value, Green Development, China, WIND Database, Listed Companies, Theoretical Analysis.Abstract
This empirical research paper explores the relationship between environmental sustainability reporting and corporate value in China, utilizing the WIND database. With the growing global focus on environmental issues, China has actively embraced green development principles, encouraging companies to engage in environmental sustainability reporting. This study aims to elucidate the impact of such reporting on corporate value, providing insights for companies to enhance their environmental disclosure practices and guiding investors in their decision-making processes. Employing a combination of theoretical analysis and empirical research, the study constructs a theoretical model to investigate the intrinsic link between environmental sustainability reporting and corporate value. The paper analyzes data from Chinese listed companies, assessing the current state of their environmental reporting and its implications for corporate value. The research findings are expected to contribute significantly to the theoretical understanding and practical application of environmental sustainability in the corporate sector.
Downloads
References
S. E. Place, “4 - Animal welfare and environmental issues,” in Advances in Agricultural Animal Welfare, J. A. Mench, Ed., in Woodhead Publishing Series in Food Science, Technology and Nutrition, Woodhead Publishing, 2018, pp. 69–89. doi: 10.1016/B978-0-08-101215-4.00004-3.
S. Palit, “17 - Application of nanotechnology, nanofiltration, and drinking and wastewater treatment—a vision for the future,” in Water Purification, A. M. Grumezescu, Ed., Academic Press, 2017, pp. 587–620. doi: 10.1016/B978-0-12-804300-4.00017-4.
“Afforestation potential mapping of tree outside forest in India for achieving SDG goals and landscape stewardship | Environmental Sustainability.” Accessed: Feb. 04, 2024. [Online]. Available: https://link.springer.com/article/10.1007/s42398-023-00294-5
K. Chandra et al, “Chapter 11 - Organic seed production and certification with special reference to Rajasthan,” in Advances in Organic Farming, V. S. Meena, S. K. Meena, A. Rakshit, J. Stanley, and C. Srinivasarao, Eds., Woodhead Publishing, 2021, pp. 173–190. doi: 10.1016/B978-0-12-822358-1.00006-7.
S. Syed and N. V. K. V. Prasad Tollamadugu, “Chapter 16 - Role of Plant Growth-Promoting Microorganisms as a Tool for Environmental Sustainability,” in Recent Developments in Applied Microbiology and Biochemistry, V. Buddolla, Ed., Academic Press, 2019, pp. 209–222. doi: 10.1016/B978-0-12-816328-3.00016-7.
D. G. Angeler et al., “Chapter One - Adaptive capacity in ecosystems,” in Advances in Ecological Research, vol. 60, D. A. Bohan and A. J. Dumbrell, Eds., in Resilience in Complex Socio-ecological Systems, vol. 60. , Academic Press, 2019, pp. 1–24. doi: 10.1016/bs.aecr.2019.02.001.
R. Ankori-Karlinsky et al., “Chronic Winds Reduce Tropical Forest Structural Complexity regardless of Climate, Topography, or Forest Age,” Ecosystems, Jan. 2024, doi: 10/gtgtzh.
O. L. Hajek, M. A. Sturchio, and A. K. Knapp, “Experimental Evidence Supporting the Seasonal Availability of Water Hypothesis in a Mixed C3/C4 Grassland,” Ecosystems, Jan. 2024, doi: 10/gtgtzj.
D. Millstein, S. Jeong, A. Ancell, and R. Wiser, “A database of hourly wind speed and modeled generation for US wind plants based on three meteorological models,” Sci. Data, vol. 10, no. 1, Art. no. 1, Dec. 2023, doi: 10/gtgtzm.
S. L. Cox et al., “Socio-cultural practices may have affected sex differences in stature in Early Neolithic Europe,” Nat. Hum. Behav, pp. 1–13, Dec. 2023, doi: 10/gs9qhs.
L. Xiao et al., “Spatiotemporal co-optimization of agricultural management practices towards climate-smart crop production,” Nat. Food, vol. 5, no. 1, Art. no. 1, Jan. 2024, doi: 10/gtbvdt.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
