caa a22 4500 605485925 CHVBK 20210128100443.0 cr unu---uuuuu 210128e20150701xx s 000 0 eng 10.1007/s10551-014-2173-0 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2173-0 Does Environmental Information Disclosure Benefit Waste Discharge Reduction? Evidence from China [Elektronische Daten] [Rongbing Huang, Danping Chen] As a tool for regulating the environment in China, does environmental information disclosure reduce pollutant discharge? To answer this question, we empirically analyzed the emission data of "the three wastes” (i.e., waste gas, wastewater, and solid waste) in unit industrial GDP in 31 provincial units. As a measure to reduce institutional emission, environmental information disclosure only slightly influenced waste discharge reduction in the implementation period of the Eleventh Five-Year Plan of China. Instead, command control and market-based tools significantly affected waste discharge reduction. Representative measures included penalties and charges. With the continuously enhanced pressure of control, environmental information disclosure facilitates the effects of command control tools on waste discharge reduction. Content analysis of environmental information disclosed by sample listed companies in Jiangsu Province was conducted. The disclosure of insufficient environmental information on emission reduction can be attributed to "adverse selection” in system performance (i.e., the selective disclosure trend considering "greenwashing” in the listed companies) and to the limited quality of overall environmental information disclosure. This study provides empirical evidence for Chinese policy makers to improve the system for environmental information disclosure of listed companies. Springer Science+Business Media Dordrecht, 2014 Content analysis nationallicence China nationallicence Environmental information disclosure nationallicence Environmental auditing nationallicence Institutional emission reduction nationallicence Waste discharge reduction nationallicence Huang Rongbing School of International Auditing, Nanjing Audit University, 210029, Nanjing, People's Republic of China aut Chen Danping School of International Auditing, Nanjing Audit University, 210029, Nanjing, People's Republic of China aut Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 535-552 0167-4544 129:3<535 2015 129 10551 https://doi.org/10.1007/s10551-014-2173-0 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2173-0 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Huang Rongbing School of International Auditing, Nanjing Audit University, 210029, Nanjing, People's Republic of China aut NATIONALLICENCE 700 1- Chen Danping School of International Auditing, Nanjing Audit University, 210029, Nanjing, People's Republic of China aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 535-552 0167-4544 129:3<535 2015 129 10551