This paper selects 98 companies in China from 2014 to 2016 to conduct panel data model analysis to study the relationship between corporate environmental information disclosure level and corporate value. The research shows that the higher the level of corporate environmental information disclosure is not conducive to the improvement of corporate value; at the same time, the average value of state-owned enterprises that disclose environmental information is lower than that of non-state-owned enterprises. Finally, this paper proposes relevant recommended measures.
Keywords: Environmental Information Disclosure; Corporate Value; Green Accounting; Social Responsibility
