With the upsurge of global environmental consciousness and the rapid develop-ment of the Internet, information technology with real-time enterprise network has become an important issue of corporate information disclosure in the pursuit of sus-tainable development concepts. The objectives of this study are to investigate the domestic electronics industry for environmental information on its corporate website disclosure behavior. In the meanwhile, the research will focus on their mutual influ-ence relations among the corporate website environmental information disclosure, firm size and corporate financial performance.
The result shows that the larger the enterprise business on the site does indeed disclosure more environmental information. In terms of corporate financial perfor-mance, return on total assets and shareholders' returns are shown significant influence on environmental information disclosure, but the seasonal price book ratio and earnings per share are shown less significant. From the point of the results, the larger electronics corporate, there will be higher willingness to disclose information on the environmental aspects of their own website. The dimension of financial performance is not the intention at all to affect the company’s Website information disclosure. The results also show that the domestic electronics industry to adopt more passive atti-tude to provide environmental information, resulting in the relevant stakeholders un-able to obtain sufficient and complete environmental information.
Under the deficiencies and constraints of domestic environmental laws to ex-pose corporate environmental behavior, the authorities should refer to the relevant international laws and regulations, and provide a comprehensive set of measurable criteria for domestic enterprises to make more sound environmental information dis-closure, and enhance the transparency of corporate information
