Configurations for High-Quality Environmental Disclosure in China's Dual Carbon Era

Bibliographic Data

ID2785659
AuthorsPuxuan Wang (School of Humanities and Social Sciences Beihang University Beijing China), Shuangjin Wang (0000-0003-2443-843X, School of Management Tianjin University of Commerce Tianjin China, corresponding author), Michael Foley (0000-0002-0900-9509, Davis College of Business and Technology Jacksonville University Jacksonville Florida USA), Maggie Foley, Fangming Lin (School of Accounting Tianjin University of Commerce Tianjin China)
Year2025
Volume85
Issue1
Pages49-62
Publication date2025-06-17
Open AccessYes
TypeARTICLE
VenueAmerican Journal of Economics and Sociology (JOURNAL)
Journal identifiersISSN: 0002-9246 • E-ISSN: 1536-7150
PublisherWiley (PUBLISHER • GB)
DOI10.1111/ajes.70001
OpenAlexW4411772641
LanguageEN
Citations received2
References cited60

Amid growing global commitments to carbon neutrality and sustainable development, heavy-polluting enterprises worldwide are undergoing a critical transition toward low-carbon operations, highlighting the essential role of environmental information disclosure systems in monitoring and guiding corporate environmental performance. This study investigates how environmental regulation, market development, and corporate governance structures interact to shape EID quality among listed chemical and pharmaceutical enterprises in Shanghai, Shenzhen, and Beijing Stock Exchanges. Drawing from institutional and configurational theories, we construct an analytical framework "Environmental Regulation-Market Cultivation-Governance Structure" and apply fuzzy-set qualitative comparative analysis (fsQCA) and Necessary Condition Analysis (NCA) to assess causal complexity. Our findings identify multiple configurations through which state-owned and private enterprises achieve high EID performance, including patterns driven by strong certification, profitability, and ownership structure. These results illustrate how governance models reflect deeper institutional tensions between state intervention, market evolution, and corporate autonomy. By advancing a multipath understanding of environmental governance, the study contributes to ongoing debates about climate accountability, regulatory legitimacy, and the political economy of sustainability in emerging economies. Policy implications highlight the need for differentiated, equity-sensitive governance reforms

Business · Carbon fibers · China · Dual (grammatical number) · Environmental quality · Physics · Political science · Quality (philosophy) · Computer Science · Environmental Science · Political Influence and Corporate Strategies · Qualitative Comparative Analysis Research · Regulation and Compliance Studies

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Open DOIOpen Access