我国上市化工企业环境信息披露影响因素研究

发布时间：2018-03-20 07:37

本文选题：上市化工企业　切入点：环境信息披露　出处：《环境保护》2017年21期 　论文类型：期刊论文

【摘要】：探讨了我国上市化工企业环境信息披露的影响因素,采用Hausman检验选择固定效应模型进行实证分析,得出影响环境信息披露水平的多元线性回归模型。结果表明:企业营运能力与环境信息披露水平显著负相关;地区经济发展水平与环境信息披露水平显著正相关;企业环境信息披露载体、企业环保培训绩效是环境信息披露的影响因素,开展环保相关培训的上市化工企业环境信息披露水平高于未开展培训的,企业年报环境信息披露的水平明显低于社会责任报告;企业规模、政府环保投入和社会监督水平未通过显著性检验。据此,提出了相应的完善我国上市企业环境信息披露的建议。
[Abstract]:This paper discusses the influencing factors of environmental information disclosure of listed chemical enterprises in China, and adopts Hausman test to select fixed effect model for empirical analysis. The results show that the operating ability of enterprises is negatively correlated with the level of environmental information disclosure, the level of regional economic development is significantly positively correlated with the level of environmental information disclosure, and the level of environmental information disclosure is negatively correlated with the level of environmental information disclosure. Enterprise environmental information disclosure carrier, enterprise environmental protection training performance is the impact factor of environmental information disclosure, environmental protection related training of listed chemical enterprises environmental information disclosure level is higher than that without training, The level of environmental information disclosure in enterprise annual report is obviously lower than that in social responsibility report, and the scale of enterprise, the level of government investment in environmental protection and the level of social supervision have not passed the significant test. Put forward the corresponding suggestions to improve the environmental information disclosure of listed enterprises in China.
【作者单位】：北京化工大学低碳经济与管理研究中心;北京化工大学经济管理学院;
【基金】：国家重点研发计划“支撑碳排放交易的典型共性技术与标准研究及集成应用示范”(2016YFF0204400) 北京市社会科学基金项目“京津冀地区重点监控企业环境信息披露评价研究”(14JGB040)
【分类号】：F406.7;F426.7;X322

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