企业对环境信息公开的响应研究——以常熟市为例

发布时间：2018-06-05 22:26

本文选题：企业环境行为 + 评级　；参考：《环境科学与技术》2011年04期

【摘要】：企业环境信息公开通过加强市场和公众等利益相关者对企业环境行为的激励作用,促进企业改善其环境绩效。文章以常熟市参与环境行为评级和信息公开的企业为研究对象,分析了企业参与信息公开后总体环境绩效及具体环境行为的变化情况。同时,基于企业微观数据,构建了企业环境绩效变化与环境行为历史评级结果的关系模型,分析企业对环境行为评级与公开的响应程度。结果表明:历史环境评级结果差、有外资投入的企业对环境信息公开更能产生积极的响应;不同规模和行业类型的企业的响应程度没有显著的差异。进一步的研究发现,历史评级结果较差的企业感受到最大的压力变化来源于政府部门的监察,而有外商投资的企业则明显感到来自下游企业和投资者的压力。
[Abstract]:The disclosure of enterprise environmental information promotes enterprises to improve their environmental performance by strengthening the incentive role of stakeholders such as the market and the public to the environmental behavior of enterprises. Taking the enterprises involved in environmental behavior rating and information disclosure in Changshu City as the research object, this paper analyzes the changes of the overall environmental performance and the specific environmental behavior of the enterprises after participating in the information disclosure. At the same time, based on the microcosmic data of enterprises, the relationship model between the change of enterprise environmental performance and the result of historical rating of environmental behavior is constructed, and the degree of response of enterprises to environmental behavior rating and disclosure is analyzed. The results show that the historical environmental rating results are poor, the enterprises with foreign investment have more positive response to environmental information disclosure, and there is no significant difference in the response degree of enterprises of different size and industry type. Further studies show that firms with poor historical ratings feel the greatest change of pressure from government supervision, while those with foreign investment feel the pressure from downstream firms and investors.
【作者单位】：污染控制与资源化研究国家重点实验室南京大学环境学院;
【基金】：国家社会科学基金重大项目(06&ZD026) 国家水体污染控制与治理科技重大专项(2008ZX07633-05)
【分类号】：X196

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