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Research title: An Empirical Study on Motivations and Economic Consequences of Environmental Performance Disclosure of Chinese Listed Companies Based on Big Data Mining

Supervisor/s name: Professor Wei Chen

Lanxin is currently in the MPBDS year at the School of Accounting, Auditing and Taxation.  

Lanxin’s MPBDS research focuses on the motivations and economic consequences of environmental performance disclosure among Chinese listed companies, using big data mining techniques. The study investigates the relationship between environmental disclosures and a company's economic performance.

As climate change and environmental degradation pose significant global risks, there is growing pressure on companies to transparently report their environmental impact. In response, many companies voluntarily publish sustainability reports to enhance their legitimacy and reputation. However, the motivations behind such disclosures and their actual effects remain unclear.

This research has three main objectives:

1. To identify the motivations driving listed companies to disclose environmental performance information.
2. To assess the economic impacts of these disclosures on company performance.
3. To explore how big data mining can enhance our understanding of environmental performance disclosure.

Theoretically, this study will contribute to a deeper understanding of corporate motivations for environmental disclosure—a topic that remains underexplored and debated in the existing literature. By analysing disclosure drivers across hundreds of Chinese firms, the research aims to provide fresh insights into whether companies are primarily motivated by legitimacy concerns or strategic objectives.

Practically, the findings will offer policy recommendations to help regulatory bodies in China and globally develop more effective environmental disclosure guidelines and reporting standards.