企业社会贡献度与环境信息披露相关性的实证研究

发布时间：2018-07-16 19:35

【摘要】：在经济日益发达的今天,环境问题越来越被全世界人民所关注。企业作为一个社会人,不仅负有为消费者提供产品、为股东与债权人创造财富的义务,还要自觉承担管理和改善环境以及节约资源的责任。此时,环境信息的需求者不再仅仅局限于股东、债权人,而是扩展到了企业雇员、消费者、社区等各类利益相关者。为了便于研究,本文将企业社会责任进行了人为划分,主要包括两大类：企业社会贡献和环境责任,即将企业除了环境责任以外的社会责任统一划分为企业社会贡献,并提出两者呈正相关的假设。对此,本文随机抽取了在沪市或深市上市的100家润灵环球榜上的企业(包含中国证监会划分的各类行业)为研究样本,采用实证研究方法,检验了企业社会贡献是否会对环境信息披露产生影响。具体而言,本文以组织合规性理论、利益相关者理论、信息不对称理论、企业社会责任理论为基础,将企业社会贡献细分为企业对投资者的贡献、企业对员工的贡献、对供应商的贡献、对客户和消费者的贡献以及对社会经济价值创造的贡献五个维度,来研究企业社会贡献对环境信息披露水平的影响,并得出如下结论：企业对员工的贡献及对消费者的贡献与环境信息披露呈正相关的,企业对股东的贡献与环境信息披露无显著相关性,企业对供应商的贡献以及对社会的经济贡献与环境信息披露显著负相关。在文章的最后,针对我国上市企业的环境披露现状和问题,本文提出了相应的改进建议。本文在研究方法上主要以实证研究为主,规范研究为辅,文章共分为六部分,主要内容安排如下：本文从研究背景及意义开始,列出了本文的研究提纲,紧接着简单介绍了本文的创新之处。在文献综述部分,本文主要就环境信息披露的内容、方式、影响因素、市场反应等方面的研究成果进行了梳理总结。而理论分析主要包括研究对象的概念界定以及社会责任框架下进行环境信息披露的理论基础。第四、五章为实证的研究设计与分析部分。本文利用Stata12.0分析软件,采用回归分析方法对模型进行实证检验与分析,对各变量做了描述性分析、相关性分析及多元线性回归分析,最终得出结论并进行相关分析。在文章的最后部分,针对实证检验结果,提出了改善企业环境信息披露水平的措施。本文的主要创新点包括：第一,对环境信息披露指数(EDI)和社会贡献度的指标度量以专业的社会责任报告测评体系为参考基准,使结论更具说服力；第二,将社会贡献度作为解释变量,跳出了传统的影响因素,在一定程度上扩展了企业环境信息披露方面的研究内容。
[Abstract]:With the development of economy, people all over the world pay more and more attention to environmental problems. As a social person, enterprises not only have the obligation to provide consumers with products and create wealth for shareholders and creditors, but also take the responsibility of managing and improving the environment and saving resources. At this time, the demand for environmental information is not only limited to shareholders, creditors, but also extended to employees, consumers, communities and other stakeholders. In order to facilitate the study, this paper divides corporate social responsibility into two main categories: corporate social contribution and environmental responsibility, that is, corporate social responsibility is divided into corporate social contribution in addition to environmental responsibility. The hypothesis of positive correlation between them is put forward. In this paper, 100 companies listed in Shanghai or Shenzhen stock market (including all kinds of industries classified by China Securities Regulatory Commission) were randomly selected as the research samples, and the empirical research method was used. This paper examines whether corporate social contribution will have an impact on environmental information disclosure. Specifically, based on the theory of organizational compliance, stakeholder theory, information asymmetry theory and corporate social responsibility theory, this paper divides corporate social contribution into corporate contribution to investors, corporate contribution to employees. In order to study the impact of corporate social contribution on the level of environmental information disclosure, the contribution to suppliers, to customers and consumers, and to the creation of socio-economic value are five dimensions to study the impact of corporate social contribution on the level of environmental information disclosure. The following conclusions are drawn: the contribution of enterprises to employees and consumers is positively related to environmental information disclosure, and there is no significant correlation between the contribution of enterprises to shareholders and environmental information disclosure. The contribution of enterprises to suppliers and the economic contribution to society is negatively correlated with environmental information disclosure. At the end of this paper, the author puts forward some suggestions to improve the environmental disclosure of listed enterprises in China. In this paper, empirical research is the main research method, normative research is supplementary, the article is divided into six parts, the main content is arranged as follows: this paper from the research background and significance, listed the research outline of this paper, Then briefly introduces the innovation of this paper. In the part of literature review, this paper summarizes the contents, methods, influencing factors and market reaction of environmental information disclosure. The theoretical analysis mainly includes the definition of research object and the theoretical basis of environmental information disclosure under the framework of social responsibility. The fourth and fifth chapters are empirical research design and analysis part. In this paper, using Stata12.0 analysis software, we use regression analysis method to test and analyze the model, and do descriptive analysis, correlation analysis and multivariate linear regression analysis to the variables. Finally, the conclusion is drawn and the correlation analysis is carried out. In the last part of the paper, the measures to improve the level of environmental information disclosure are put forward according to the empirical results. The main innovations of this paper are as follows: first, the measurement of environmental information disclosure index (EDI) and social contribution is based on the professional social responsibility report evaluation system, which makes the conclusions more convincing. Taking the social contribution degree as the explanatory variable, it jumps out of the traditional influencing factors, and to some extent expands the research content of the enterprise environmental information disclosure.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275;X322

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