English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Stakeholders often have a significant interest in the disclosure of information by companies that have received environmental penalties. This study examines how environmental administrative penalties influence companies’ environmental disclosures. Using a sample of 316 manufacturing companies across three years in China, the regression results indicate that the level of voluntary environmental information disclosure (EID) is significantly positively affected by environmental penalties. For companies in heavily polluting industries, environmental penalties decrease their involuntary EID. Environmental penalties also reduce the quality of environmental information, which is mainly reflected in the weakening of the integrity, comprehensibility, and relevance of environmental information in corporate social responsibility (CSR) reports or environmental reports. These findings help us to understand the sustainability of corporate environmental responsibility in the context of environmental administrative penalties.

The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information