Empirical Research On Level Of Environmental Information Disclosure In Banking And Its Influencing Factors:Data Analyses On16a-share Listed Banks Of China

Environmental Information Disclosure is an important aspect which can reflect the fulfillment of the company’s social responsibility. The paper evaluates the levels of environmental disclosure in banks in six aspects-reliability, width, objectivity, importance, performance, and convenience of the environmental report, and then gives an empirical test of the correlation between environmental disclosure index and profitability, size, financial leverage, the nature of actual majority stockholder. The results show that the level of environmental disclosure in banks has improved evidently; however, there are great differences among the samples in the amounts of environmental information and reliability. Besides, there is a significant positive correlation between the bank asset size and the level of information disclosure. The nature of actual majority stockholder also has an impact on the level of information disclosure.