企业网站环境信息披露研究——以2011中国民营企业50强为例  

Research on environmental information disclosure on enterprise websites:a case of top 50 private enterprises in 2011 in China

作　　者：王倩倩[1] 

机构地区：[1]辽宁大学亚澳商学院,沈阳110136

出　　处：《沈阳工业大学学报（社会科学版）》2013年第1期68-72,共5页Journal of Shenyang University of Technology(Social Sciences)

基　　金：教育部人文社会科学一般项目(11YJC630232)

摘　　要：随着互联网的快速发展和普及,企业网站逐渐成为企业环境信息披露的新媒介。为探究我国目前企业网站环境信息披露情况,以2011中国民营企业50强为研究样本进行描述性统计分析。研究发现:75%的企业都不同程度地在其网站上披露环境信息,但详细披露的只有16%;制造业企业披露水平略高于平均水平,建筑业、批发和零售业及房地产业大大低于平均水平;北京市3家上榜企业的网站全部为零披露;目前,企业未将网站作为环境信息披露的主要途径,自主披露环境信息意识较薄弱。最后,据此提出相应的建议。Along with the rapid development and popularization of internet, enterprise website gradually becomes a new media of environmental information disclosure of enterprise. In order to explore the status quo of environmental information disclosure on enterprise websites in China, the top 50 private enterprises in 2011 in China are taken as research samples to carry out descriptive statistics. It is found that 75% of the enterprises disclose environmental information on their websites in different extents, but only 16% of them disclose the information in detail; the disclosure level of manufacturing enterprises is a little bit higher than the average level, while the disclosure level of construction, wholesale and retail, and real estate industries is much lower than the average level. The extreme case is that three listed enterprises from Beijing do not disclose environmental information at all on their websites. Website has not been used as the major approach of environmental information disclosure by many enterprises, and the consciousness of disclosing environmental information actively of enterprise is weak. Corresponding suggestions are brought forward accordingly.

关 键 词：企业社会责任 社会责任披露 环境信息披露 披露方式 披露水平 自主披露 企业网站 民营企业 

分 类 号：F276.5[经济管理—企业管理]