环境信息披露影响财务绩效的传导效应研究

发布时间：2018-02-26 16:39

本文关键词： 环境信息披露财务绩效社会责任　出处：《财会通讯》2017年25期 　论文类型：期刊论文

【摘要】：近年来环境污染问题已日益成为制约企业与社会经济可持续发展的重要瓶颈,而健全的环境信息披露不仅能缓解企业过度"侵占"环境资源的自利行为,而且能在市场上形成良好的社会效应,反哺财务绩效。本文从利益相关者、社会声誉和可持续发展等角度解构了环境信息披露和财务绩效的理论关系和实践演进过程,并从财务与非财务两个角度深入探讨了环境信息披露对财务绩效的传导机制,得出环境财务信息的披露对财务绩效产生显著正向影响效应,而非财务信息影响不显著效应的结论,最后从企业外部和内部等方面就如何提升企业的财务绩效提出了利益相关者的协同驱动体系,企业内部环境信息披露机制和形质统一的二维度体系等一系列引导策略。
[Abstract]:In recent years, the problem of environmental pollution has become an important bottleneck restricting the sustainable development of enterprises and social economy, and sound environmental information disclosure can not only alleviate the self-interest of enterprises' excessive "encroachment" on environmental resources. Moreover, it can form a good social effect in the market and feed financial performance. This paper deconstructs the theoretical relationship and practical evolution process of environmental information disclosure and financial performance from the perspective of stakeholders, social reputation and sustainable development. The transmission mechanism of environmental information disclosure to financial performance is discussed from the two angles of financial and non-financial, and it is concluded that the disclosure of environmental financial information has a significant positive effect on financial performance. But not the conclusion that the influence of financial information is not significant. Finally, from the external and internal aspects, this paper puts forward a collaborative driving system of stakeholders on how to improve the financial performance of enterprises. A series of guiding strategies, such as the internal environmental information disclosure mechanism and the unified two-dimensional system.
【作者单位】：江苏大学财经学院;江苏省环境科学研究院;
【基金】：国家自然科学基金(项目编号:71673117) 财政部全国会计科研课题(项目编号:2015KJB009) 全国统计科研计划重点项目(项目编号:2014LZ58) 教育部人文社会科学研究基金项目(项目编号:15YJC630096) 江苏省高校研究生科研实践计划项目“生态文明建设下的环境信息披露影响因素和质量评价研究”(项目编号:SJZZ15_0136) 江苏大学大学生科研立项资助项目“生态文明视角下的企业环境信息披露机制研究”(项目编号:14C087)阶段性研究成果
【分类号】：F235

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