国外企业环境信息披露的特征、动因和作用  

The Characteristics,Determinants and Effects of Environmental Disclosures in Foreign Countries

作　　者：沈洪涛[1] 刘江宏[2] 

机构地区：[1]北京大学光华管理学院,北京100871 [2]暨南大学管理学院,广东广州510632

出　　处：《中国人口·资源与环境》2010年第S1期76-80,共5页China Population,Resources and Environment

基　　金：国家自然科学基金项目(No.70772099);广东省普通高校人文社科重点研究基地创新团队项目(No.07JDTDXM63003);教育部人文社科研究项目(No.09YJA630048);中国博士后基金项目的阶段性成果

摘　　要：本文根据国外企业环境信息披露的研究成果,综述性地介绍国外企业环境信息披露的特征、动因和作用。国外企业环境信息披露在披露渠道、披露方式和披露的国家及行业分布等方面形成了特点;企业环境信息披露的动因包括企业特征、环境表现等内部因素和环境监管规定、环境事故以及新闻报道等外部合法性压力因素;企业环境信息披露不仅具有经济后果,而且还有合法性管理的作用。本文最后分析了国外企业环境信息披露对我国企业、监管者和社会公众的启示。Based on the review of researches on environmental disclosures in foreign countries,this paper summarizes the characteristics,determinants and effects of environmental disclosures.Environmental disclosures in foreign countries have some characteristics in mediation and type of disclosures,as well as the country & industry distribution of disclosures.Environmental disclosures in foreign countries are determined by both internal and external factors.The internal include firm characteristics and environmental performance.External factors mainly consist of environmental regulations,environmental incidents and media exposure on environmental matters.Environmental disclosures are not only with economic consequences,but also used as legitimacy management tool.The paper concludes with implications for firms,regulators and the public in China.

关 键 词：环境信息披露 特征 动因 作用 

分 类 号：X2[环境科学与工程—环境科学]