Impact of Environmental Accounting Information Disclosure on Corporate Value: Evidence from China's Steel Industry

Yating Xie

2025

Abstract

Against the backdrop of high-quality economic development, environmental pollution has gained increasing attention in recent years. As a foundational industry for national development, the steel sector exerts substantial impacts on ecological systems. Consequently, environmental accounting information disclosure (EDI) in heavy-pollution industries-particularly the steel industry-has become a critical focus in environmental governance research. This study examines listed steel companies in China to empirically analyze how EDI influences corporate value. The findings reveal a significant positive correlation between EDI quality and corporate value, indicating that high-quality environmental disclosures enhance firm valuation. Additionally, control variables such as firm size and profitability exert notable effects on corporate value. These results provide theoretical foundations and practical guidance for optimizing EDI practices in the steel industry while offering policy insights for regulatory authorities.

Paper Citation

in Harvard Style

Xie Y. (2025). Impact of Environmental Accounting Information Disclosure on Corporate Value: Evidence from China's Steel Industry. In Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML; ISBN 978-989-758-775-7, SciTePress, pages 119-123. DOI: 10.5220/0013834900004719

in Bibtex Style

@conference{iceml25,
author={Yating Xie},
title={Impact of Environmental Accounting Information Disclosure on Corporate Value: Evidence from China's Steel Industry},
booktitle={Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML},
year={2025},
pages={119-123},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0013834900004719},
isbn={978-989-758-775-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML
TI - Impact of Environmental Accounting Information Disclosure on Corporate Value: Evidence from China's Steel Industry
SN - 978-989-758-775-7
AU - Xie Y.
PY - 2025
SP - 119
EP - 123
DO - 10.5220/0013834900004719
PB - SciTePress