上市公司管理层特征对环境信息披露影响的实证研究

发布时间：2018-05-30 22:38

本文选题：上市公司 + 管理层特征　；参考：《沈阳理工大学》2014年硕士论文

【摘要】：近年来国内环境污染事件时有发生，从之前的吉林松花江的苯污染、福安纺织的污水乱排、福建紫金矿业污水泄露到最近刚刚发生的中石油管道泄露导致胶州湾的污染。层出不穷的重大环境事故引起了社会公众对环境保护问题的高度关注，同时也引发了公众更加关注企业所披露的环境信息。党的十七大报告指出：现代工业化发展必须以建设“资源节约型”、“环境友好型”社会为重中之重，社会各界要全面贯彻落实。在政府和社会大众的压力下，企业在追求自身利益最大化的同时也需要考虑如何做好环境保护工作，而且对企业的环保工作尤其是环境信息的披露工作提出了更高的要求。作为公司管理者的管理层，是信息披露的实施者，，在公司针对环境信息的披露上拥有较大的决策权及自由裁量权。本文从管理层特征的角度研究环境信息披露，综合国内外研究现状，研究相关理论，在理论分析部分提出假设：管理层薪酬与环境信息披露正相关；管理层持股的比例与环境信息披露水平正相关；董事长、总经理两职合一时，环境信息披露水平会降低；管理层年龄与环境信息披露正相关。通过对上述四个解释变量的实证研究，所得结论与假设基本一致。由于管理层持股数量很少甚至不持股现象普遍，导致管理层持股比例与环境信息披露关系不显著；管理层年龄不与经济利益挂钩，间接影响导致结果不显著。本文希望通过对管理层特征对上市公司的环境信息披露影响的实证研究，为改善上市公司环境信息披露贡献一份力量。为优化环境信息披露实践提供新思路促进上市公司环境责任的履行。
[Abstract]:In recent years, domestic environmental pollution incidents have occurred frequently, from benzene pollution in the Songhua River in Jilin Province, sewage discharge from Fuan textile industry to pollution in Jiaozhou Bay caused by the recent leakage of CNPC pipeline. The emergence of an endless number of major environmental accidents has caused the public to pay close attention to the environmental protection problems, but also caused the public to pay more attention to the environmental information disclosed by enterprises. The report of the 17th National Congress of the Communist Party of China pointed out that the development of modern industrialization must take the construction of "resource-saving" and "environment-friendly" society as the top priority, and all sectors of society should carry out them in an all-round way. Under the pressure of the government and the public, enterprises should consider how to do the environmental protection work well while pursuing the maximization of their own interests, and put forward higher requirements for the environmental protection work of enterprises, especially the disclosure of environmental information. As the manager of the company, the management is the executor of information disclosure, which has a large decision-making power and discretion in the disclosure of environmental information. This paper studies the environmental information disclosure from the perspective of the management characteristics, synthesizes the domestic and foreign research situation, studies the related theory, and puts forward the hypothesis in the theoretical analysis part: the management compensation and the environmental information disclosure are positively related; The proportion of management holding shares is positively related to the level of environmental information disclosure; the level of environmental information disclosure will be reduced when the chairman and general manager are in one; the age of management is positively related to environmental information disclosure. Through the empirical study of the above four explanatory variables, the conclusion is basically consistent with the hypothesis. Because of the low or even non-ownership of management ownership, the relationship between the proportion of management ownership and environmental information disclosure is not significant, and the age of management is not linked to economic benefits, the indirect effect of the results is not significant. This paper hopes to contribute to the improvement of environmental information disclosure of listed companies through an empirical study of the impact of management characteristics on environmental information disclosure of listed companies. To optimize the practice of environmental information disclosure to provide new ideas to promote the implementation of environmental responsibility of listed companies.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.91;F275;X196

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