In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the determinants of environmental disclosure, little attention has been paid to the role of environmental innovation. This study, in the context of voluntary disclosure theory, aims to fill this important gap through the analysis of the impact of environmental innovation on the level of integrated environmental information disclosed by companies and the analysis of environmental performance as a mediating factor in this relationship. The results show a positive relationship between environmental innovation and integrated environmental disclosure. In addition, they show that environmental performance represents a mediating factor in this relationship. However, complementary analyses show that responsible firms adopt silent strategies in their environmental integrated disclosure policies in order to limit the knowledge by external users of the different environmental actions implemented.

中文翻译：

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环境创新型公司是否倾向于综合环境披露政策？

近年来，正确表示环境绩效已变得越来越重要。有鉴于此，在学术领域，许多研究人员研究了环境披露的水平和质量。但是，在有关环境披露决定因素的研究中，很少关注环境创新的作用。在自愿披露理论的背景下，本研究旨在通过分析环境创新对公司披露的综合环境信息水平的影响以及分析环境绩效作为这种关系的中介因素来填补这一重要空白。结果表明，环境创新与综合环境披露之间存在正相关关系。此外，他们表明，环境绩效是这种关系的中介因素。但是，补充分析表明，负责任的公司在其环境综合披露政策中采用了沉默策略，以限制外部用户对所实施的各种环境行动的了解。