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This paper selects 211 listed companies in the heavily polluting industry of A shares of the Shanghai Stock Exchange from 2014 to 2016 as examples, and empirically explores the relationship between environmental disclosure and corporate performance. As the disclosure of environmental information is closely related to the degree of marketization of its external environment, the level of marketization in various regions of China is significantly different. Therefore, this paper introduces the level of marketization as a moderator variable, and further discusses the impact of market-level differences on corporate environmental disclosure and corporate performance. The study found that: The level of environmental information disclosure in heavily polluting industries is positively related to corporate performance. In areas with a high level of marketization, the level of environmental information disclosure has a more positive effect on corporate performance.

Study on Relevance of Environmental Information Disclosure and Corporate Performance: an empirical study in heavy pollution industry