关键词: 环境信息, 信息披露, 相关性检验, 财务绩效

Abstract: Manufacturing enterprises are an important source of environmental pollution. Improving managers' awareness of environmental protection and disclosing environmental information to the public are of great significance to promoting sustainable development strategy. However, enterprises are generally reluctant to disclose relevant environmental information. Therefore, based on the relevant data in the annual reports, social responsibility reports, sustainability reports and environmental reports of listed companies in Shanghai and Shenzhen Stock Exchanges, this paper analyzed the correlation between environmental information disclosure of manufacturing enterprises and their inancial performance through regression analysis. The empirical results show that the quality of enterprise environmental information report has a certain impact on the profitability, operating ability and development potential of enterprises. The higher the quality of disclosure, the better the financial benefits of enterprises.