遵从抑或解释:公司环境信息披露研究综述

发布时间：2018-07-18 09:30

【摘要】：随着经济发展模式从更多地生产转向可持续生产,公司环境信息披露正成为重要的政策工具。当前的公司环境信息披露实践主要表现为自愿性披露,相关的理论主要分为强调解释性质的经济披露理论,以及强调遵从性质的社会政治理论两个流派。在此基础上,近年的实证研究集中在公司环境信息披露与公司环境绩效之间的关系、公司环境信息披露的经济后果等领域。通过对公司环境信息披露的起源、定义、方式、动因和后果进行系统综述,罗列代表性的观点和证据,从而对该领域的研究逻辑进行梳理,并提出评论和展望,以利于更好地理解自愿性公司环境信息披露行为,促进相关的制度设计和理论发展。
[Abstract]:With the economic development model changing from more production to sustainable production, corporate environmental information disclosure is becoming an important policy tool. The current practice of corporate environmental information disclosure is mainly voluntary disclosure. The related theories are mainly divided into two schools: the economic disclosure theory which emphasizes the explanatory nature and the social and political theory that emphasizes the nature of compliance. On this basis, recent empirical studies have focused on the relationship between corporate environmental information disclosure and corporate environmental performance, the economic consequences of corporate environmental information disclosure and so on. Through a systematic review of the origin, definition, ways, causes and consequences of corporate environmental information disclosure, and a list of representative viewpoints and evidence, this paper combs the research logic in this field, and puts forward its comments and prospects. In order to better understand the voluntary corporate environmental information disclosure behavior, promote the relevant system design and theoretical development.
【作者单位】：厦门大学管理学院;
【基金】：国家自然科学基金面上项目“污染型企业环境信息披露与融资动机及其后果”(71272081) 中央高校基本科研业务费专项资金资助项目(20720151184)
【分类号】：X322;F275

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