环境信息披露制度、公司治理和环境信息披露

发布时间：2018-04-03 07:51

本文选题：环境信息披露制度　切入点：公司治理　出处：《会计研究》2012年07期

【摘要】：企业环境信息披露体现了上市公司对环境信息披露制度的遵守和执行,同时增加了公众对上市公司行为的了解;反过来,这将促使上市公司改变他们的一些行为。本文在给出企业环境信息披露制度定义的基础上,采用我国重污染行业上市公司2006—2010年年报和独立报告中披露的环境信息进行实证研究,研究证明制度对企业环境信息披露有显著的正向关系,即环境信息披露法律法规的颁布及实施提高了企业环境信息披露水平;同时研究验证了公司治理具有增强制度对企业环境信息披露的促进作用。研究结果为《上市公司环境信息披露指南》的出台提供了证据支持、为完善企业环境信息披露制度的设计提供了经验证据。
[Abstract]:The disclosure of corporate environmental information reflects the compliance and implementation of the environmental information disclosure system of listed companies, and at the same time increases the public's understanding of the behavior of listed companies, which, in turn, will prompt listed companies to change some of their behaviors.Based on the definition of enterprise environmental information disclosure system, this paper makes an empirical study on the environmental information disclosed in the annual report and independent report of the listed companies in heavy pollution industries in China from 2006 to 2010.The research proves that the system has a significant positive relationship to the environmental information disclosure of enterprises, that is, the promulgation and implementation of environmental information disclosure laws and regulations have improved the level of enterprise environmental information disclosure.At the same time, the study verifies that corporate governance can enhance the promotion of corporate environmental information disclosure.The research results provide evidence support for the publication of Environmental Information Disclosure Guide of listed companies, and empirical evidence for perfecting the design of enterprise environmental information disclosure system.
【作者单位】：西南大学经济管理学院会计系;
【基金】：国家社科基金项目《中国企业环境责任信息披露制度研究》(项目批准号:10XGL001)的阶段性成果
【分类号】：F233;F205;F832.51;F224

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