Corporate Environmental Information Disclosure and Market Value

Abstract

In the face of global environmental degradation, people are increasingly concerned about the environment. Heavy polluting enterprises, as the main emitters of pollutants, need to bear the main responsibility for environmental protection, and how to make heavy polluting enterprises pay attention to environmental information has become an important concern of society. Therefore, this paper examines the quality of environmental information disclosure and the market value of heavily polluting enterprises from the perspective of heavily polluting enterprises themselves, in order to promote the value of heavily polluting enterprises, achieve rapid development, improve public awareness to increase expected cash flows, and adapt to the pace of marketisation to promote the harmonisation of economic and social values.