Corporate Environmental Responsibility and Earnings Management

2021 ◽  
pp. 215-233
Author(s):  
Panagiotis Dimitropoulos ◽  
Konstantinos Koronios
Keyword(s):  
Earnings Management ◽  
Environmental Responsibility ◽  
Corporate Environmental Responsibility

scholarly journals Can Mandatory Disclosure Policies Promote Corporate Environmental Responsibility?—Quasi-Natural Experimental Research on China

2021 ◽  
Vol 18 (11) ◽  
pp. 6033
Author(s):  
Yue Liu ◽  
Pierre Failler ◽  
Liming Chen
Keyword(s):  
Property Rights ◽  
Large Scale ◽  
Environmental Responsibility ◽  
Mandatory Disclosure ◽  
Corporate Environmental Responsibility ◽  
Disclosure Policy ◽  
Protection Information ◽  
The Difference ◽  
Csr Disclosure ◽  
Corporate Social

Corporate environmental responsibility (CER) is an important component of the corporate social responsibility (CSR) report, and an important carrier for enterprises to disclose environmental protection information. Based on the corporate micro data, this paper evaluates the effect of a mandatory CSR disclosure policy on the fulfillment of corporate environmental responsibility by adopting the difference-in-differences model (DID) with the release of a mandatory disclosure policy of China in 2008 as a quasi-natural experiment. The study draws the following conclusions: First, a mandatory CSR disclosure policy can promote the fulfillment of CER. Second, after the implementation of a mandatory CSR disclosure policy, enterprises can improve their CER level through two channels: improving the quality of environmental management disclosure and increasing the number of patents. Third, the heterogeneity of the impacts of mandatory CSR disclosure on CER is reflected in three aspects: different CER levels, different corporate scales and a different property rights structure. In terms of the CER level, there is an inverted U-shaped relationship between the CER level and mandatory CSR disclosure effect. In terms of the corporate scale, mandatory disclosure of CSR plays a greater role in large-scale enterprises. In terms of the structure of property rights, mandatory CSR disclosure has a greater effect on non-state-owned enterprises.

scholarly journals Spatial Dynamics between Firm Sales and Environmental Responsibility: The Mediating Role of Corporate Innovation

2021 ◽  
Vol 13 (4) ◽  
pp. 1684 ◽  
Author(s):  
Jiafeng Gu
Keyword(s):  
Environmental Performance ◽  
Explanatory Power ◽  
Spatial Dynamics ◽  
Spillover Effect ◽  
External Control ◽  
Environmental Responsibility ◽  
Systematic Research ◽  
Corporate Environmental Responsibility ◽  
Mediating Role ◽  
Corporate Innovation

Corporate environmental responsibility (CER) is increasingly gaining interest among researchers and practitioners. Despite this extensive interest, systematic research regarding the effect of sales on environmental performance remains scarce. In this study, an empirical analysis on a sample of 909 Chinese listed companies from 2010 to 2016 showed that sales positively impact environmental performance. This study also showed that corporate innovation mediates the relationship between sales and environmental performance. Furthermore, this study showed that environmental performance has a positive spatial spillover effect. Enterprises appear to promote their own environmental performance as a response to a rise in the environmental performance of their neighbors. The external control theory of organization has important reference significance and explanatory power for CER behavior in emerging economies.

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