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ABSTRACT
This article examines the relationship between biographical characteristics of top executives and the level of corporate environmental information disclosure (EID) for Chinese-listed companies based on the upper echelons theory. Some interesting findings appear. Using a sample of 871 manufacturing companies having data of EID, we find that under the current situations such as the lack of external pressures on environmental protection, especially from the government, top executives may have the same attitude toward EID, focusing companies on economic goals rather than taking environmental responsibility seriously. This suggests that strengthening environmental supervision and stricter and more specific environmental controls for disclosure are in urgent need in China.
Notes
Based on Industry Classification Guidance of Listed Companies issued by the China Securities Regulatory Commission in April 2001.
It is from the websites of the Shanghai Stock Exchange (http://www.sse.com.cn) and Shenzhen Stock Exchange (http://www.szse.org.cn).
It is provided by the network of CNIFO (http://www.cninfo.com.cn).
That includes state shares, state-owned legal person shares, domestic legal person shares, individuals, and foreign legal person shares according to CSMAR.
The heavy pollution industry includes: food and drink; paper making and printing; textile, clothing and fur; petroleum, chemistry and plastic; metal, nonmetal mining; and medicine, biological products. The light pollution industry includes: electronic industry; machine, equipment and instrument; and other manufacturing.