重污染行业上市公司网站环境绩效信息披露现状调查

发布时间：2018-03-17 13:48

本文选题：重污染行业上市公司　切入点：环境绩效信息　出处：《财会月刊》2017年08期 　论文类型：期刊论文

【摘要】：本文通过构建公司网站环境绩效信息披露评价指标体系,对我国789家重污染行业上市公司网站环境绩效信息披露状况进行调查和评价。结果发现:我国重污染行业上市公司网站环境绩效信息披露总体水平较低,且呈明显的偏态分布;网站环境绩效信息披露水平与行业污染程度、地区经济发展水平、公司规模、上市年数显著正相关;公司间网站环境绩效信息可获取性的差异与行业属性无明显关联,东部公司更为关心网站环境绩效信息的可获取性,但公司间的差异性在东西部之间不显著;沪市、东部公司的网站环境绩效信息时效性相对较好;主要披露环境绩效管理和社会责任方面的信息。
[Abstract]:In this paper, through the construction of the company website environmental performance information disclosure evaluation index system, This paper investigates and evaluates the disclosure of environmental performance information on the websites of 789 listed companies in heavy pollution industries in China. The results show that the overall level of environmental performance information disclosure on the websites of listed companies in heavy pollution industries is relatively low, and the information disclosure is skewed obviously. The level of environmental performance information disclosure is positively correlated with the degree of industry pollution, the level of regional economic development, the size of the company and the number of years listed, while the differences in the availability of environmental performance information between companies have no significant correlation with the industry attributes. Eastern companies are more concerned about the availability of environmental performance information, but the differences between companies are not significant between the east and west. Disclosure of information on environmental performance management and social responsibility.
【作者单位】：南京工业大学经济与管理学院;浙江农林大学经济管理学院;
【基金】：国家自然科学基金项目“重污染行业企业环境绩效与财务绩效互动机理与政策研究”(项目编号:71273129) 浙江省自然科学基金项目“森林生物资产的会计确认、计量及信息披露研究”(项目编号:LY14G030029) 浙江省哲学社会科学规划课题“上市公司生物资产信息披露质量评价及其政策优化研究”(项目编号:14NDJC209YB)
【分类号】：F275

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