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The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance
Abundant extant literature emphasizes the impact of board members attributes’ influence on environmental information disclosure. Considering the voluntary nature of environmental information disclosure, executives have strong managerial discretion when they make such decisions, so this article focus...
Autores principales: | , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
MDPI
2019
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6479823/ https://www.ncbi.nlm.nih.gov/pubmed/30939767 http://dx.doi.org/10.3390/ijerph16071167 |
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author | Ma, Yuan Zhang, Qiang Yin, Qiyue Wang, Bingcheng |
author_facet | Ma, Yuan Zhang, Qiang Yin, Qiyue Wang, Bingcheng |
author_sort | Ma, Yuan |
collection | PubMed |
description | Abundant extant literature emphasizes the impact of board members attributes’ influence on environmental information disclosure. Considering the voluntary nature of environmental information disclosure, executives have strong managerial discretion when they make such decisions, so this article focuses on top managers’ influence on environmental information disclosure. We hypothesize that top managers’ educational background and age will affect companies’ environmental decision. The hypotheses are verified with the data from Chinese listed manufacturing companies. As the results show, a Master of Business Administration (MBA) educational background and average age of top managers positively affect environmental information disclosure, while the impact of legal educational background is negative. The company’s environmental performance plays a U-shaped moderating effect on the relationship between MBA educational background and environmental information disclosure. |
format | Online Article Text |
id | pubmed-6479823 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2019 |
publisher | MDPI |
record_format | MEDLINE/PubMed |
spelling | pubmed-64798232019-04-29 The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance Ma, Yuan Zhang, Qiang Yin, Qiyue Wang, Bingcheng Int J Environ Res Public Health Article Abundant extant literature emphasizes the impact of board members attributes’ influence on environmental information disclosure. Considering the voluntary nature of environmental information disclosure, executives have strong managerial discretion when they make such decisions, so this article focuses on top managers’ influence on environmental information disclosure. We hypothesize that top managers’ educational background and age will affect companies’ environmental decision. The hypotheses are verified with the data from Chinese listed manufacturing companies. As the results show, a Master of Business Administration (MBA) educational background and average age of top managers positively affect environmental information disclosure, while the impact of legal educational background is negative. The company’s environmental performance plays a U-shaped moderating effect on the relationship between MBA educational background and environmental information disclosure. MDPI 2019-04-01 2019-04 /pmc/articles/PMC6479823/ /pubmed/30939767 http://dx.doi.org/10.3390/ijerph16071167 Text en © 2019 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). |
spellingShingle | Article Ma, Yuan Zhang, Qiang Yin, Qiyue Wang, Bingcheng The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance |
title | The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance |
title_full | The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance |
title_fullStr | The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance |
title_full_unstemmed | The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance |
title_short | The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance |
title_sort | influence of top managers on environmental information disclosure: the moderating effect of company’s environmental performance |
topic | Article |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6479823/ https://www.ncbi.nlm.nih.gov/pubmed/30939767 http://dx.doi.org/10.3390/ijerph16071167 |
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