Assessing corporate environmental issues in international companies: A study of explanatory factors
利用汤森路透Eikon数据库构建包含71个环境变量的指数，分析影响国际公司环境信息披露的解释因素，发现创新、经济发展和地理区域是关键变量。
Abstract Environmental issues have become increasingly important for companies and society in general, and information about them is of concern, to the extent that many companies have been criticized for their negative impact on the environment, rather than for their technological and economic performance. This paper attempts to go a step further by developing an index of environmental issues from the Thomson Reuters Eikon database using statistical techniques to analyze the type of environmental information that companies report internationally. An index of 71 environmental variables was constructed and a dependency model was set up to determine the explanatory variables that may influence this index of environmental disclosure. Innovation, economic development and geographical areas are some of the variables used that have been less tested in previous studies.