Does Size Matter? Evaluating Company Environmental Information Disclosure in China’s Food Industry: A Combined Approach of Quantity and Quality Measurement

The Chinese government and society are increasingly prioritizing sustainable development, leading to a rise in environmental information disclosure (EID) among food companies. Despite this trend, the absence of standardized and unified guidelines has sparked a debate regarding the relationship between the quantity (number of words) and the quality of EID. This study focuses on 43 Chinese listed food companies that disclosed substantial environmental information in 2019. Employing content analysis and adhering to sector-specific Global Reporting Initiative (GRI) guidelines, the study examines the EID content of these companies. The findings reveal a significant relationship between company size and both the quantity (number of words) and quality of EID. Moreover, there is a strong positive correlation between the quantity and quality of EID. Additionally, a comparative analysis between top and bottom performers in terms of EID quantity and quality further supports these findings. © 2025 selection and editorial matter, Tarek Rana, Md Jahidur Rahman and Peter Öhman; individual chapters, the contributors.