Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China

Abstract

The study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China.

The empirical results show that larger companies are more likely to disclose higher levels of environmental accounting disclosures. Companies operating in industries that produce heavy pollution are also more likely to disclose higher levels of environmental accounting information.

Contrary to expectations companies that are more profitable are less likely to have higher disclosures levels. These results suggest that economic performance is of major importance compared to environmental matters.