Weishi Song1,2, Albattat Ahmad1, Zhongye Sun2
1Graduate School of Management, Management and Science University, Shah Alam, Selangor, 40100, Malaysia
2Henan University of Technology, Zhengzhou, 450001, China
This paper uses manually collected data on carbon information disclosure of Chinese listed agriculture-related companies from 2009-2015 to measure corporate carbon information disclosure, and explores the effects of external pressure on carbon information disclosure through textual analysis and hierarchical analysis. The results show that, firstly, government pressure has a significant positive relationship with corporate carbon information disclosure, i.e., the stronger the government regulation, the higher the level of carbon information disclosure of listed companies. Secondly, public pressure is significantly and positively related to corporate carbon information disclosure, which indicates that as the public's awareness of "low carbon and environmental protection" increases, their purchasing preferences change and companies perceive more and more low carbon demands and pressure from the public.
carbon information disclosure; external pressure; government pressure; media pressure; public pressure; ownership property
Weishi Song, Albattat Ahmad, Zhongye Sun. External Pressure, Ownership Property and Carbon Information Disclosure: Evidence from Chinese Listed Agriculture-Related Companies. Academic Journal of Business & Management (2023) Vol. 5, Issue 16: 176-180. https://doi.org/10.25236/AJBM.2023.051625.
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