沪市石油化工塑胶行业环境信息披露研究

发布时间：2018-11-07 16:55

【摘要】：改革开发30多年以来，我国经济飞速发展的同时，环境污染问题也日益严重，生态环境遭到严重破坏，对人体健康也造成了极大的危害，人们呼吁对企业环保工作开展情况的知情权，只有获取准确的企业环境信息，才能有效地行使环境保护的参与权和监督权。本文以沪市石油化工塑胶行业为例，探讨上市公司环境信息披露现状及其影响因素。首先完善了环境信息披露指标体系，深入地分析沪市石油化工塑胶行业在公司年报、社会责任报告、年度环境报告和公司网站四个披露渠道中的环境信息披露现状；并重点探讨股权特征对管理层选择性披露环境信息的影响，提出切实提高上市公司环境信息披露的水平的政策措施。现状研究部分发现，从表面上看公司年报依然是我国上市公司披露环境信息最集中、最全面的渠道，其次是社会责任报告，但从披露数量和披露质量上加以分析，年度环境报告的环境信息含量高于社会责任报告，社会责任报告的环境信息含量高于公司年报，上市公司的公司网站上的环境信息披露并不完善。本文在现状的研究基础之上重点选择石油化工塑胶行业的公司年报、社会责任报告和年度环境报告披露的环境信息为研究对象，考察了股权特征对企业环境信息披露数量、质量和整体水平的分影响。研究发现：国有股权性质、机构投资者、管理层持股均显著影响企业环境信息披露水平，，股权集中度对环境信息披露的影响并不显著。
[Abstract]:Since the reform and development for more than 30 years, with the rapid economic development in our country, the environmental pollution problem has become increasingly serious and the ecological environment has been seriously damaged, which has also caused great harm to human health. People call for the right to know about the development of enterprise environmental protection. Only by obtaining accurate enterprise environmental information can we effectively exercise the right of participation and supervision of environmental protection. Taking the petrochemical plastics industry of Shanghai Stock Exchange as an example, this paper discusses the current situation of environmental information disclosure of listed companies and its influencing factors. Firstly, the index system of environmental information disclosure is improved, and the current situation of environmental information disclosure in the annual report, social responsibility report, annual environmental report and company website of the petrochemical plastics industry in Shanghai stock market is analyzed. The influence of ownership characteristics on the selective disclosure of environmental information by management is discussed, and the policies and measures to improve the level of environmental information disclosure of listed companies are put forward. In the present study, it is found that the annual report is still the most concentrated and comprehensive channel for the disclosure of environmental information by listed companies in China, followed by social responsibility reports, but analyzed in terms of the quantity of disclosure and the quality of disclosure. The environmental information content of the annual environmental report is higher than that of the social responsibility report, the environmental information content of the social responsibility report is higher than that of the company annual report, and the environmental information disclosure on the company website of the listed company is not perfect. On the basis of the current research, this paper chooses the environmental information from the annual report, the social responsibility report and the annual environmental report of petrochemical plastics industry as the research object, and investigates the amount of environmental information disclosed by the equity characteristics to the enterprise. Quality and overall level of the sub-impact. It is found that the nature of state-owned equity, institutional investors and management ownership significantly affect the level of environmental information disclosure of enterprises, but the impact of ownership concentration on environmental information disclosure is not significant.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X322;F426.72

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