高管政府背景、地方政府环境规制差异与环境信息选择性披露

发布时间：2018-11-16 17:46

【摘要】：作为向社会公众进行沟通与交流的一种重要手段,企业环境信息披露日益受到监管者与社会公众的重视,对其影响因素的研究逐渐成为研究的热点。在我国特殊的制度背景下,地方政府环境规制差异力度与高管政府背景成为影响企业环境信息披露水平与质量的重要因素。本文着力探究我国当前重污染行业上市企业环境信息披露水平普遍较低与存在选择性披露的深层次原因,从而考察高管政府背景、地方政府环境规制差异与企业环境信息披露之间的关系,并对其选择性披露存在的差异性及企业信息披露的倾向性问题进行检验。首先,根据印象管理理论、部门利益理论、可持续发展理论及企业社会责任理论系统的分析高管政府背景与环境信息选择性披露、地方政府环境规制差异与环境信息选择性披露之间关系的逻辑框架。其次,采用内容分析法,对我国环境信息披露水平及披露的显著性、量化性、时间性进行测定,以2011-2013年重污染行业上市企业的年报与社会责任报告作为研究样本,从高管政府背景与地方政府环境规制差异出发,利用描述性统计分析、多元回归分析方法,探讨环境信息披露及选择性披露的影响因素。研究发现,企业环境信息披露水平较低且存在行业差异,有政府背景的企业较没有的环境信息披露水平低;高管政府背景削弱了地方政府环境规制差异对企业环境信息披露的规制作用,在选择性信息披露影响因素上存在差异性;民营企业更加倾向于通过建立高管政府背景来降低政府的规制作用。最后从中央政府、地方政府、上市企业、社会公众四个层面对从整体上提高我国环境信息披露的披露水平与质量提出相应的政策建议。本文通过对高管政府背景、地方政府环境规制差异与企业环境信息披露影响研究,丰富了现有文献,为提高我国环境信息披露水平与质量,提升地方政府环境规制差异效果等方面提供了理论依据。
[Abstract]:As an important means of communication and communication to the public, corporate environmental information disclosure has been paid more and more attention by regulators and the public. Under the special system background of our country, the difference of local government environmental regulation and the executive government background become the important factors that affect the level and quality of environmental information disclosure of enterprises. This paper tries to explore the deep reasons of the low level of environmental information disclosure and the existence of selective disclosure of environmental information in the listed enterprises of heavy pollution industries in China, so as to investigate the background of the government of senior executives. The relationship between the difference of local government environmental regulation and the disclosure of enterprise environmental information is tested, and the differences of the selective disclosure and the tendency of enterprise information disclosure are tested. First of all, according to impression management theory, department interest theory, sustainable development theory and corporate social responsibility theory system analysis of executive government background and environmental information selective disclosure. The logical framework of the relationship between environmental regulatory differences and selective disclosure of environmental information. Secondly, the level of environmental information disclosure and the significance, quantification and timeliness of environmental information disclosure in China are measured by content analysis method. The annual report and social responsibility report of heavily polluted listed enterprises in 2011-2013 are taken as the research samples. Based on the difference between executive government background and local government environmental regulation, this paper discusses the influencing factors of environmental information disclosure and selective disclosure by descriptive statistical analysis and multivariate regression analysis. It is found that the level of environmental information disclosure in enterprises is low and there are industry differences, and the level of environmental information disclosure in enterprises with government background is lower than that in enterprises without government background. The executive government background weakens the regulation function of the local government environmental regulation difference to the enterprise environmental information disclosure, and has the difference in the selective information disclosure influence factor; Private enterprises tend to reduce the role of government regulation by setting up executive government background. Finally, from the four levels of central government, local government, listed enterprises and the public, this paper puts forward corresponding policy recommendations to improve the level and quality of environmental information disclosure in China as a whole. Through the research on the background of executive government, the difference of local government environmental regulation and the influence of enterprise environmental information disclosure, this paper enriches the existing literature, in order to improve the level and quality of environmental information disclosure in China. Improve the local government environmental regulation difference effect and other aspects to provide the theoretical basis.
【学位授予单位】：中国矿业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630;F275

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