本书系统梳理了上市公司环境信息披露领域的相关理论，对当前学术界有关上市公司环境信息披露的研究现状进行了综述和评价。在此基础上，结合中国上市公司环境信息披露的实践和政策背景，以环境信息披露的利益者相关理论和委托-代理理论为理论框架，从定量和定性两个角度对当前我国上市公司环境信息披露的水平、质量进行了系统的分析与评价，并有针对性地对影响环境信息披露水平和质量的上市公司内部环境因素、外部环境因素和企业特征因素进行了探讨和评价。
本书可以作为环境会计、社会会计、企业社会责任以及企业治理等方向本科、研究生的参考教材，也可以作为相关研究领域学者、专家的参考书籍。

1 INTRODUCTION
2 LITERATURE REVIEW
2.1 Introduction
2.2 Theories of CED in the Literature
2.2.1 Accountability
2.2.2 Decision-usefulness theory
2.2.3 Voluntary disclosure theory
2.2.4 Legitimacy theory
2.2.5 Stakeholder theory
2.2.6 Economics-based agency theory
2.3 The Driving Forces behind Environmental Disclosure
2.3.1 Corporate characteristics
2.3.2 General contextual factors
2.3.3 Internal Contextual Factors
2.4 Corporate Governance and CED
2.4.1 Ownership structure
2.4.2 Board composition
2.4.3 Directors' characteristics
2.4.4 Other corporate governance characteristics
3 LITERATURE REVIEW ON CED IN THE CHINESE CONTEXT
3.1 Introduction
3.2 The Current Situation of Environmental Reporting in China
3.3 Literature Review on CED in China
3.3.1 The extent and quality of CED in China
3.3.2 The factors influencing CED in China
4 THEORETICAL FRAMEWORK AND HYPOTHESES DEVELOPMENT
4.1 Introduction
4.2 Hypotheses Development
4.2.1 Ownership structure
4.2.2 Board composition
4.2.3 Directors' characteristics
4.2.4 Board activities and other internal processes
5 METHODOLOGY
5.1 Introduction
5.2 Philosophical Assumptions and Methodological Choices Underpinning the Current Study
5.3 First Empirical Investigation: Model specifications and variables
5.4 Second Empirical Investigation: Qualitative One
6 QUANTITATIVE DATA ANALYSIS AND DISCUSSION
6.1 Introduction
6.2 Results of the Descriptive Statistics
6.2.1 Corporate characteristics
6.2.2 Corporate environmental disclosure (CED) index
6.3 Results of Inferential Analysis
6.3.1 Correlation metrics and bivariate results
6.3.2 Hierarchical multiple regression
7 QUALITATIVE DATA ANALYSIS AND DISCUSSION
7.1 Introduction
7.2 Qualitative Data Analysis: Results and Discussion
7.2.1 Accountability
7.2.2 Regulation
7.2.3 Industries
7.2.4 Government ownership
7.2.5 Economic performance
7.2.6 Stakeholder Pressure
7.2.7 Impression management
7.2.8 Role of the board of directors
7.2.9 Quality of the environmental information currently disclosed by the sampled Chinese listed companies
7.2.10 Decision-making process
7.2.11 Cross-listing
7.2.12 Peer pressure
8 CONCLUSIONS OF THE STUDY
8.1 Introduction
8.2 Summary of Motivations and the Research Questions of the Study
8.3 Main Findings
8.3.1 Quantitative findings
8.3.2 Qualitative findings
8.3.3 Summary of the findings from the two stages of study
8.4 Implications of findings for future CED practice in China
BIBLIOGRAPHY