环境绩效信息披露质量与公司治理相关性的实证研究

发布时间：2018-06-05 05:40

本文选题：环境绩效信息 + 信息披露质量　；参考：《湖南大学》2012年硕士论文

【摘要】：公司环境绩效信息作为企业生产经营过程中在保护和改善生态环境方面所取得成效和业绩的文字反映，其体现了公司环境责任的履行情况，并影响着企业的长期经营业绩。而公司治理结构作为旨在促进企业经营绩效提高的制度安排，通过影响对管理层环境绩效信息披露行为的监管力度，进而影响其披露的质量。研究我国重污染企业的治理结构对环境绩效信息披露质量的影响，对完善公司治理结构从而促进环境绩效信息披露质量的提高有重要意义。本文在回顾总结了学术界对环境绩效信息披露研究成果的基础上，根据我国重污染上市公司环境绩效信息披露状况，从公司治理结构角度分析了影响企业环境绩效信息披露质量的因素；我们通过选取128家重污染行业上市公司2008-2009年公开披露的企业社会责任报告为研究样本，运用多元线性回归模型，，研究了公司治理结构中不同因素对环境绩效信息披露质量的影响。通过实证研究我们发现，我国重污染上市公司的环境绩效信息披露质量总体水平偏低；控股股东持股比例和董事会规模对环境绩效信息披露正向影响显著，而董事长和总经理两职合一和战略委员会的设立与环境绩效信息披露水平正相关，但不显著；控股股东性质、董事会会议次数和持股董事比例与环境绩效信息披露水平负相关，但没有通过显著性检验。针对实证结论，我们提出了完善公司治理机制、加强政府监管力度、建立环保型市场竞争环境以及构建适合我国企业使用的环境绩效评价指标体系的政策建议。
[Abstract]:The company ' s environmental performance information is reflected by the characters of the achievements and achievements in the protection and improvement of the ecological environment in the process of enterprise production and operation , which embodies the performance of corporate environmental responsibility and influences the long - term performance of the enterprise .

On the basis of summarizing the research results of environmental performance information in academic circles , this paper analyzes the factors that affect the disclosure quality of environmental performance information from the perspective of corporate governance structure according to the disclosure status of environmental performance information of the listed companies in China .
We study the effect of different factors on the disclosure quality of environmental performance information by selecting 128 companies listed publicly in 2008 - 2009 of listed companies in heavy - pollution industry . Through empirical research , we find that the overall level of environmental performance information disclosure of heavily polluting listed companies is low ;
The proportion of holding shareholders and the size of the board of directors have significant impact on the disclosure of environmental performance information , while the establishment of the two - level integration and strategic committee of the chairman and general manager is related to the disclosure level of environmental performance information , but it is not significant ;
There is a negative correlation between the nature of the controlling shareholders , the number of meetings of the board of directors and the proportion of the directors of the holding directors and the disclosure level of the environmental performance information , but the significance test is not adopted . In the light of the positive conclusion , we put forward the policy suggestion to perfect the corporate governance mechanism , strengthen the government supervision , establish the environment - friendly market competition environment and construct the environmental performance evaluation index system suitable for the enterprises in our country .
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F205;F832.51

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