| Title |
A study on the Quality of Environmental Disclosures of China's Circular Economy Listed Companies |
| ID_Doc |
1419 |
| Authors |
Liu, CZ; Liu, FZ; Xie, TY |
| Title |
A study on the Quality of Environmental Disclosures of China's Circular Economy Listed Companies |
| Year |
2015 |
| Published |
|
| DOI |
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| Abstract |
This paper takes 12 circular economy listed companies commended by the National Development and Reform Commission of China in 2012 as the samples, using content analysis to evaluate the quality status of their environmental disclosure objectively. The study finds that in the environmental disclosures of China's listed companies there exist such problems as: monetary measurement information is in deficiency, the degree of negative disclosures is relatively low, the overall quality level of the disclosures needs to be improved. Some improvement suggestions are given from constructing disclosure systems, implementing environmental management accounting and strengthening supervision to circular economy listed companies. |
| Author Keywords |
circular economy; listed company; environmental disclosure; quality evaluation |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Conference Proceedings Citation Index - Science (CPCI-S) |
| EID |
WOS:000359815600160 |
| WoS Category |
Engineering, Multidisciplinary; Engineering, Mechanical; Materials Science, Multidisciplinary |
| Research Area |
Engineering; Materials Science |
| PDF |
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