Analysis of the Impact of Green Accounting Information Disclosure on Corporate Financial Performance
Abstract
Green accounting information disclosure, as an emerging accounting practice, aims to promote corporate social responsibility by
recording, reporting, and disclosing corporate actions and performance in environmental protection. This study explores the impact of green
accounting information disclosure on corporate financial performance and its significance in modern corporate management. The study finds
that green accounting information disclosure not only enhances a companys social image but also improves its financial performance in the
long term.
recording, reporting, and disclosing corporate actions and performance in environmental protection. This study explores the impact of green
accounting information disclosure on corporate financial performance and its significance in modern corporate management. The study finds
that green accounting information disclosure not only enhances a companys social image but also improves its financial performance in the
long term.
Keywords
Green accounting; Information disclosure; Financial performance; Study
Full Text:
PDFReferences
[1] Clausen, S., & Geiger, S. (2018). The impact of environmental information disclosure on financial performance: An empirical study of
listed companies in Europe. Journal of Environmental Management, 210, 107-121.
[2] Zhang, Y., & Wang, J. (2020). Environmental information disclosure and financial performance: Evidence from Chinese listed companies. Sustainability, 12(6), 2345-2358.
[3] Gray, R., & Bebbington, J. (2001). Accounting for the Environment. Sage Publications.
[4] Larrinaga-Gonzlez, C., & Bebbington, J. (2001). Accounting change or institutional appropriation? A case study of the implementation
of environmental accounting. Critical Perspectives on Accounting, 12(3), 269-292.
Refbacks
- There are currently no refbacks.
