Research on the Impact of Market-Incentive Environmental Regulation on Corporate Environmental Information Disclosure:With Environment Tax Collection as an Example
This paper takes heavily polluting enterprises listed on the Shanghai and Shenzhen A-shares from 2010 to 2020 as samples and uses the environment tax collection as an exam-ple to study the impact of market-incentive environmental regulation on corporate environ-mental information disclosure.The research results show that the environment tax collec-tion helps to promote corporate environmental information disclosure,and compared with qualitative disclosure,it is more conducive to promoting quantitative disclosure;In addition,the impact of the tax collection on environmental information disclosure can be achieved through the alleviation of financing constraints and the enhancement of audit supervision.Further research has found that this impact exhibits heterogeneity in terms of regional dis-tribution,enterprise nature,and monitoring intensity.Based on the above conclusions,cor-responding suggestions have been put forward.
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