Will environmental information disclosure bring economic inflow to enterprises - - Based on the investigation of audit fees

Abstract

With the gradual deterioration of climate and environment, countries are becoming increasingly vigilant and repulsive to the economic development mode at the cost of energy consumption. It has become a new development trend to seek new alternative energy sources and pursue green and environment-friendly sustainable development mode. Environmental protection behaviors are generally considered to have positive external effects. This paper examines whether the environmental protection behaviors of A listed company have positive effects on the company based on the data related to environmental information disclosure from 2014 to 2017, and also examines the attitude of external supervision represented by independent auditing towards the company's environmental protection behaviors. It is enlightening to encourage listed companies to save energy and protect the environment.