Abstract: This paper takes the A-share listed companies in Shanghai and Shenzhen from 2001 to 2018 as the research object and takes government work report as the quantitative index of local government's concern for environment to investigate its impact on the environ-mental governance behavior of local enterprises. It is found that when the local government pays more attention to the environment, local enterprises are more likely to disclose their efforts in environmental governance. That is, the larger environmental investment made by an enterprise, the more environmental information it would disclose. This result remains significant after a series of robustness tests. The mechanism test shows that when the government pays more attention to the environment, the enterprises are more likely to receive envi-ronmental subsidies from the government, pay pollution fees, and produce more green innovations. In addition, heterogeneity analysis finds that the more pollutions produced by an enterprise that receives much attention from media and operates in a province where envi-ronment is strictly regulated, the more effectively the local government's concern for environment can promote the enterprise's environ-mental governance and motivate the enterprise to disclose its efforts in environmental governance.

Key words: government environmental concern, corporate environmental governance, corporate environmental investment, corporate environmental information disclosure, government work report