Disclosure Quality of Environmental Information:Public Pressure,Social Trust and Internal Governance

摘要

Abstracts:The paper studies the relationship of public pres sure,social trust,internal governance,and the environmental infor mation disclosure quality of listed companies.The evidence shows that public pressure and internal control have positive relation with the dis closure quality of environmental information.The more pressure on government and creditors,the better corporation governance is and the higher the disclosure quality of environmental information is.Ac cording to different industries,the correlation between community trust and disclosure quality of environmental information is differ ent.We find that the community trust is negatively related to the envi ronmental information disclosure quality of non-heavy pollution indus try,while positively related with heavily polluting industries.At last, it proposes several suggestions to the improvement of disclosure quality on environmental information.