Research on Environmental Information Disclosure Based on the Perspective of Impression Management

Based on the legality theory and impression management theory, this paper uses 112 listed companies in polluting industries as the research sample to empirically test the relationship between environmental performance and environmental information disclosure. The study found that: companies will adjust their environmental information disclosure strategies based on current environmental performance; companies with good performance are more inclined to disclose high-quality information that is true and evidence, and companies with poor performance usually perform impression management on environmental reports based on the form and content of disclosure; compared with companies with good environmental performance, companies with poor environmental performance have lower environmental information disclosure quality.