矿业上市公司环境信息披露有效性研究

发布时间：2018-05-20 09:28

本文选题：矿业企业 + 环境信息　；参考：《资源开发与市场》2017年11期

【摘要】：针对环境信息披露与环保治理效果脱节的问题,从信息规范性、决策有用性和治理有效性三个层级建立了环境信息披露有效性概念框架。以生态环境改善为最终目标,构建环境信息披露有效性评价体系,确定多级赋值与加权汇总相结合的评分模式。以中国A股矿业上市公司作为研究样本,统计发现多数矿业公司的有效性得分处于低分段,通过独立报告披露环境信息的比例偏低,对资源使用及环境污染类生态信息披露不足,存在选择性披露提升环保形象的正面信息,忽略了负面信息的行为。研究结果表明,当前我国矿业企业整体环境信息披露有效性偏低,企业披露的环境信息无法反映生态改善效果,企业仍然存在不披露或模糊披露的现象。
[Abstract]:In view of the disconnection between environmental information disclosure and environmental protection effect, the concept framework of environmental information disclosure effectiveness is established from three levels of information standardization, decision usefulness and governance effectiveness. The ultimate goal of ecological environment improvement is to construct the evaluation system of environmental information disclosure effectiveness and to determine the combination of multilevel assignment and weighted summary. Taking the listed companies of China's A shares as the research sample, the statistics found that most of the mineral company's effectiveness scores are in a low level, the proportion of environmental information disclosed by independent reports is low, and the disclosure of the ecological information of the resource use and environmental pollution is insufficient, and there is a selective disclosure of positive information to enhance the image of environmental protection. The results show that the overall environmental information disclosure efficiency of China's mining enterprises is low, and the environmental information disclosed by the enterprises can not reflect the effect of ecological improvement, and the enterprises still have the phenomenon of non disclosure or vague disclosure.
【作者单位】：四川大学商学院;
【基金】：国家社会科学基金项目“生态成本补偿与资源型企业税负公允性研究”(编号:14BJY025)
【分类号】：F406.7;F426.1;X322

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