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    题名: The Effects of Stakeholders and Corporate Performance on Environmental Information Disclosure
    作者: Hong, Sheue-ching;Wey, Kwo-dong;Lin, Min-han
    贡献者: 淡江大學會計學系
    关键词: Stakeholder;Corporate performance;Level of environmental information disclosure on corporate website
    日期: 2012-07
    上传时间: 2012-08-30 16:17:40 (UTC+8)
    摘要: With the rise of global environmental awareness and the pollution problems from industrialization, many corporations face pressure from stakeholders regarding environmental issues. The environmental disclosure on corporate website, which displays corporate environmental policies, activities and results, is a convenient and timely channel, so that the environmental information asymmetry is reduced accordingly. With 292 samples of Taiwanese listed companies in manufacturing industry, we investigate whether stakeholder powers influence the level of environment disclosure on corporate website. We also investigate the relationship between corporate performance and the level of environment disclosure as well. Our empirical results suggest that major key stakeholders such as government, competitors, employees and foreign institutional investors will positively affect the level of environmental information disclosure. Furthermore, poor performance of the corporations will focus on environmental information disclosure, in order to enhance the corporate image and reputation. In addition, firms with higher environmental sensitivity industry, higher market share ratio, more employees and higher foreign institutional investor holdings tend to reveal the opportunity of the environmental information in general.
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