财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2008年
3期
47~51
,共null页
环境信息披露 社会责任 影响因素 公司特征
環境信息披露 社會責任 影響因素 公司特徵
배경신식피로 사회책임 영향인소 공사특정
Disclosure of environmental information; Social responsibilities; Effecting factors; Company features
以沪市的201家公司为样本，对上市公司近三年环境信息披露程度及其影响因素进行了实证研究。研究发现，我国上市公司近三年环境信息披露的总体状况很差，但披露水平在不断提高。实证分析还发现，公司规模、公司绩效、法人股比例是影响我国上市公司环境信息披露的重要因素，而资产负债率、直接控股股东性质、股权集中度、董事长与总经理是否二职合一及独立董事比例等因素对环境信息披露没有显著影响。
以滬市的201傢公司為樣本，對上市公司近三年環境信息披露程度及其影響因素進行瞭實證研究。研究髮現，我國上市公司近三年環境信息披露的總體狀況很差，但披露水平在不斷提高。實證分析還髮現，公司規模、公司績效、法人股比例是影響我國上市公司環境信息披露的重要因素，而資產負債率、直接控股股東性質、股權集中度、董事長與總經理是否二職閤一及獨立董事比例等因素對環境信息披露沒有顯著影響。
이호시적201가공사위양본，대상시공사근삼년배경신식피로정도급기영향인소진행료실증연구。연구발현，아국상시공사근삼년배경신식피로적총체상황흔차，단피로수평재불단제고。실증분석환발현，공사규모、공사적효、법인고비례시영향아국상시공사배경신식피로적중요인소，이자산부채솔、직접공고고동성질、고권집중도、동사장여총경리시부이직합일급독립동사비례등인소대배경신식피로몰유현저영향。
Empirical study have been done to analyze the factors of effecting environmental information disclosures based on 201 companies listed on the Shanghai Stock Exchange. The findings are that general status quo of corporate disclosure on environmental information in the last three years is far from satisfactory, but the level of disclosure has been improving. The disclosure quality is very much related to corporate size, corporate performance and the proportion of corporate shares. However, structure of assets and liabilities, the shares＇ nature of directly controlling shareholders, stock concentration, whether the chairman and the general manager is compatible or not and the proportion of independent directors are not decisive elements.
