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Table 1 Environmental Disclosure Index

From: A study of environmental disclosures practices in Chinese energy industry

Environmental Disclosure IndexDescription
 1. Environmental commitmentsThe approach, responsibilities, and roles as well as the principles, rules, systems, and procedures adopted by the company to manage and prevent environmental impacts in their operations and value chain.
 2. Environmental disclosureIt refers to the text reported in the Environmental Reports, which includes the attachments.
 3. Environmental expenditureIt refers to the capital and current expenditures related to activities and facilities specified in classifications of environmental protection activities.
 4. Environmental initiativesIt refers to the commitment to responsible natural resources and protection of soil, water, and climate.
 5. Environmental management frameworkA transparent and integrated governance framework to manage environmental aspects for the design, construction, and operational phases of the environmental project.
 6. Products and technologies contributing to environmentIt refers to the product and technologies for sustainable development.
  1. Source: Ragini (2012); Chaklader and Gulati (2015)