Environmental information disclosure is gradually gaining popularity, especially under the severe environmental pollution. Analyzing the relations among environmental information disclosure (EID), corporate governance and economic performance by employing a cross-disciplinary and a cross-sectional approach is a new start for improving environmental disclosure. The Ordinary Least Square results suggest that, firstly, firm size and ownership structure have significant positive relations with EID and economic performance. Secondly, the factors of corporate governance including the equity concentration ratio, logarithm of management incentive, logarithm of management shareholding, the board size and the number of directors, all have positive influences on EID. Thirdly, corporate governance has an impact on firm’s economic performance. Lastly, this study reveals that EID positively affects firm’s financial performance—solvency, operational capability and profitability. It is expected that this study can highlight the importance of environmental awareness of professional genre and enhance the environmental disclosure.

环境信息公开正在逐渐普及，特别是在严重的环境污染下。通过采用跨学科和跨部门的方法来分析环境信息披露（EID），公司治理与经济绩效之间的关系，是改善环境披露的新起点。普通最小二乘结果表明，首先，公司规模和所有权结构与EID和经济绩效具有显着的正相关关系。其次，公司治理的因素包括股权集中度，管理层激励对数，管理层持股对数，董事会规模和董事人数，这些都对EID产生积极影响。第三，公司治理对公司的经济绩效有影响。最后，这项研究表明，EID对公司的财务绩效（破产，运营能力和盈利能力）产生积极影响。可以预期，这项研究可以强调对专业类型的环境意识的重要性，并增强对环境的披露。