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Title: Study on the Motive and Models of Environmental Information Disclosure of Western Region Corporations ——With the Sample of Chinese Listed Companies
Source: International Conference on Engineering and Business Management 2012(Part 4 Urban Management and Financial Investment) (pp 2673-2676)
Author(s): Minfang Gao, School of Management, Xi’an Polytechnic University, Xi’an, China, 710048
Hongwei Niu, School of Management, Xi’an Polytechnic University, Xi’an, China, 710048
Abstract: According to the amount of listed company in western China, this paper takes the accounting reports of the 171 listed enterprises of those areas which rank as the first five as samples, and analyzes the motive and models of environmental information disclosure of western region corporations. The research finds that the primary impetus of environmental information disclosure in western region is governmental regulation and lack of maneuverable disclosure model. Then it presents some proposals from improving the surroundings of environmental information disclosure and selection of specific disclosure model.
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