企业环境信息披露影响因素的实证研究——以皖江城市带承接产业转移示范区上市公司为例
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摘要
文章立足于皖江城市带承接产业转移示范区,构建实证分析模型研究示范区环境信息披露状况。研究结果表明示范区环境信息披露数量与质量呈上升趋势,环境信息披露与企业的污染程度呈显著正相关,企业污染程度是企业披露环境信息的主要影响因素。因此,要促进示范区的环境保护,政府应完善环保方面的法律法规,监督企业环境信息披露程度;要更新企业环保观念,提升企业环境披露的主动性;提高公众环保意识,关注企业环境信息披露。
This article,based on the demonstration area of Wanjiang City Belt to undertake industrial transfer,builds an em-pirical analysis model to study environmental information disclosure in the demonstration area. The results show that the quan-tity and quality of environmental information disclosure in the demonstration area present the upward trend. The correlation be-tween environmental information disclosure and corporate pollution is significant positive. The degree of corporate pollution isa major influencing factor of corporate environmental information disclosure. Therefore,the government should improve envi-ronmental laws and regulations and supervise corporate environmental information disclosure,enterprises should update theconcept of environmental protection and promote environmental disclosure initiatives, and the public should enhance theawareness of environmental protection and attach importance to corporate environmental information disclosure in order to pro-mote environmental protection in the demonstration area.
This article,based on the demonstration area of Wanjiang City Belt to undertake industrial transfer,builds an em-pirical analysis model to study environmental information disclosure in the demonstration area. The results show that the quan-tity and quality of environmental information disclosure in the demonstration area present the upward trend. The correlation be-tween environmental information disclosure and corporate pollution is significant positive. The degree of corporate pollution isa major influencing factor of corporate environmental information disclosure. Therefore,the government should improve envi-ronmental laws and regulations and supervise corporate environmental information disclosure,enterprises should update theconcept of environmental protection and promote environmental disclosure initiatives, and the public should enhance theawareness of environmental protection and attach importance to corporate environmental information disclosure in order to pro-mote environmental protection in the demonstration area.
引文
[1]胡环.低碳视角下的皖江城市带环境效率研究[D].马鞍山:安徽工业大学,2013.
[2]王俊兰,方凤满.皖江城市带环境经济系统协调演化分析[J].安徽师范大学学报,2013,36(5):493-496.
[3]王建明.环境信息披露、行业差异和外部制度压力相关性研究——来自我国沪市上市公司环境信息披露的经验数据[J].会计研究,2008(6):54-62.
[4]李连华,丁庭选.环境会计信息披露问题研究[J].经济经纬.2001(1):66.
[5]唐国平,李龙会,吴德军.环境管制、行业属性与企业环保投资[J].会计研究,2013(6):83-96.
[6]田云玲,洪沛伟.上市公司环境信息披露影响因素实证研究[J].会计之友,2010(1):66-69.
[7]Cormier D,Gordon I M.An Examination of Social and Envi-ronmental Reporting Strategies[J].Accounting,Auditingand Accountability Journal,2001,14(5):587-616.
[8]汤亚莉,陈自力,刘星,等.我国上市公司环境信息披露状况及影响因素的实证研究[J].管理世界,2006(1):158-159.
[9]Cowen,Scott S F,Paker L B,et al.The Impact of CorporateCharacteristics on Social Responsibility Disclosure:a Typol-ogy and Frequency-based Analysis[J].Accounting,Organi-zations&Society,1987,2(12):111-122.
[10]Lynn M A.Note on Corporate Social Disclosure in Hong Kong[J].The British Accounting Review,1992,2(2):105-110.
[11]孙贵丽,葛察忠,海热提.从年报分析企业环境信息披露现状[J].环境保护,2010(6):34-36.
[2]王俊兰,方凤满.皖江城市带环境经济系统协调演化分析[J].安徽师范大学学报,2013,36(5):493-496.
[3]王建明.环境信息披露、行业差异和外部制度压力相关性研究——来自我国沪市上市公司环境信息披露的经验数据[J].会计研究,2008(6):54-62.
[4]李连华,丁庭选.环境会计信息披露问题研究[J].经济经纬.2001(1):66.
[5]唐国平,李龙会,吴德军.环境管制、行业属性与企业环保投资[J].会计研究,2013(6):83-96.
[6]田云玲,洪沛伟.上市公司环境信息披露影响因素实证研究[J].会计之友,2010(1):66-69.
[7]Cormier D,Gordon I M.An Examination of Social and Envi-ronmental Reporting Strategies[J].Accounting,Auditingand Accountability Journal,2001,14(5):587-616.
[8]汤亚莉,陈自力,刘星,等.我国上市公司环境信息披露状况及影响因素的实证研究[J].管理世界,2006(1):158-159.
[9]Cowen,Scott S F,Paker L B,et al.The Impact of CorporateCharacteristics on Social Responsibility Disclosure:a Typol-ogy and Frequency-based Analysis[J].Accounting,Organi-zations&Society,1987,2(12):111-122.
[10]Lynn M A.Note on Corporate Social Disclosure in Hong Kong[J].The British Accounting Review,1992,2(2):105-110.
[11]孙贵丽,葛察忠,海热提.从年报分析企业环境信息披露现状[J].环境保护,2010(6):34-36.
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