Corporate environmental information disclosure (EID) is an important way to meet the information needs of its stakeholders. Corporates especially listed companies in different financial markets of different countries are compulsory to obey national laws and markets’ regulations to disclose their own CSR and environmental information. Based on the viewpoint that an institution’s environment can strongly influence the development of structures in an organization, often more than market pressures, institutionalism of corporate EID in different countries are comparatively analyzed in this paper. Research results indicate that accounting institutions of developed countries are more effective and their corresponding corporate EID can be more useful to stakeholders. Institutional transition of EID, including how to deal with disclosure media, disclosure purposes, disclosure topics and disclosure contents are further discussed.

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