Research on the Influence Mechanism of Environmental Penalties on Corporate Environmental Information Disclosure
Year: 2025
Type: article
Abstract: 环境信息披露是外界了解企业环境责任履行情况的重要途径，环保处罚是政府实施环境治理的核心政策工具。本文探究环保处罚与企业环境信息披露之间的关系，分析环保处罚对环境信息披露的直接影响路径，剖析其通过声誉机制修复形象、市场机制增强竞争力、内部管理机制优化披露策略的间接传导效应，并揭示各机制的作用逻辑，期望能为完善环境治理政策和推动企业绿色发展提供帮助。Environmental information disclosure is a crucial channel for the public to understand how enterprises fulfill their environmental responsibilities, and environmental penalties serve as a core policy tool for governments to implement environmental governance. This paper explores the relationship between environmental penalties and corporate environmental information disclosure, analyzes the direct impact pathways of environmental penalties on environmental information disclosure, dissects their indirect transmission effects through reputational mechanisms (for image restoration), market mechanisms (for competitiveness enhancement), and internal management mechanisms (for disclosure strategy optimization), and reveals the operational logic of each mechanism, aiming to provide insights for improving environmental governance policies and promoting corporate green development.
Author: 慧琳 栗
Institution: Beihua University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4411430683