科技进步与对策
科技進步與對策
과기진보여대책
Science & Technology Progress and Policy
2013年
12期
98~102
,共null页
环境信息披露 公司规模 盈利能力 负债程度 媒体关注度
環境信息披露 公司規模 盈利能力 負債程度 媒體關註度
배경신식피로 공사규모 영리능력 부채정도 매체관주도
Disclosure of Environmental Information; Company Scale; Profitability; Debt Level; Media Attention
以沪市170家重度环境污染行业上市公司为样本,对上市公司近3年的环境信息披露程度及影响因素进行了实证研究。结果显示,虽然我国上市公司环保意识不断增强,但环境信息披露总体状况较差。其中,公司规模、公司负债程度和媒体关注度对上市公司环境信息披露有显著影响,而盈利能力对环境信息披露的影响不显著。因此,扩大公司规模、加大社会媒体和审计监督力度能有效促进相关公司进行环境信息披露。
以滬市170傢重度環境汙染行業上市公司為樣本,對上市公司近3年的環境信息披露程度及影響因素進行瞭實證研究。結果顯示,雖然我國上市公司環保意識不斷增彊,但環境信息披露總體狀況較差。其中,公司規模、公司負債程度和媒體關註度對上市公司環境信息披露有顯著影響,而盈利能力對環境信息披露的影響不顯著。因此,擴大公司規模、加大社會媒體和審計鑑督力度能有效促進相關公司進行環境信息披露。
이호시170가중도배경오염행업상시공사위양본,대상시공사근3년적배경신식피로정도급영향인소진행료실증연구。결과현시,수연아국상시공사배보의식불단증강,단배경신식피로총체상황교차。기중,공사규모、공사부채정도화매체관주도대상시공사배경신식피로유현저영향,이영리능력대배경신식피로적영향불현저。인차,확대공사규모、가대사회매체화심계감독력도능유효촉진상관공사진행배경신식피로。
This paper examines the level and determinants of environmental information disclosures based on a sample of 170 companies listed on the Shanghai Stock Exchange which come from heavy polluting industries from 2009 to 2012. The study shows that awareness of companies＇ top managements on environmental information disclosure has been enhanced constantly; However, the overall level of environmental information disclosure is not enough to meet the social satisfac- tion. Therein, the size, debt level and media visibility of the company influence disclosures of environment information sig- nificantly; The profitability shows less impact on environmental information disclosure. Therefore, we suggest that strate- gies including enlarging the size of company and strengthening supervision by public media and auditors may help promote the disclosure of environmental informatinn
