Proceedings of the 2025 4th International Conference on Public Service, Economic Management and Sustainable Development (PESD 2025)

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Environmental Information Disclosure and Enterprise Transaction Costs: Empirical Evidence from China

Authors
Jiahong Yu1, Yanying Hu1, *
1College of Economics and Management, Northeast Forestry University, Heilongjiang, 150040, China
*Corresponding author. Email: lunar0312@sina.com
Corresponding Author
Yanying Hu
Available Online 22 December 2025.
DOI
10.2991/978-94-6463-916-2_25How to use a DOI?
Keywords
environmental information disclosure; transaction costs; transparency; environmental regulation; executives’ educational background
Abstract

Environmental information disclosure (EID) has become an effective way of dealing with climate change and has attracted worldwide attention. This paper investigates the impact of corporate environmental information disclosure on transaction costs, using panel data of heavily polluting firms in Chinese listed companies from 2012-2022. The results show that EID significantly saves firms’ transaction costs. Mechanistic tests reveal that corporate transparency plays a mediating role and that the cost saving of EID is hindered by environmental regulation and reinforced by the educational background of corporate executives. This study provides incentives to improve EID from a transaction cost perspective and offers implications to optimize their strategic decision-making.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 4th International Conference on Public Service, Economic Management and Sustainable Development (PESD 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
22 December 2025
ISBN
978-94-6463-916-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-916-2_25How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Jiahong Yu
AU  - Yanying Hu
PY  - 2025
DA  - 2025/12/22
TI  - Environmental Information Disclosure and Enterprise Transaction Costs: Empirical Evidence from China
BT  - Proceedings of the 2025 4th International Conference on Public Service, Economic Management and Sustainable Development (PESD 2025)
PB  - Atlantis Press
SP  - 209
EP  - 215
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-916-2_25
DO  - 10.2991/978-94-6463-916-2_25
ID  - Yu2025
ER  -