纺织行业上市公司环境绩效信息披露研究——基于企业社会责任报告  

The Research on Environmental Performance Disclosure of ListedCompanies of Textile Industry——Based on Corporation Social Responsibility Report

作　　者：张长江[1,2] 李冰倩[1] 

机构地区：[1]南京工业大学经济与管理学院 [2]中南财经政法大学工商管理博士后流动站

出　　处：《纺织导报》2014年第6期26-26,28,30,31,共4页China Textile Leader

基　　金：国家自然科学基金项目"重污染行业企业环境绩效与财务绩效互动机理与政策研究"(71273129);国家社科基金项目(11BJY023);国家社科基金青年项目(13CGL044);江苏省社会科学基金项目(13EYD033)

摘　　要：在纺织制造行业的79家上市公司中,搜集到21家公司2006—2012年度发布的社会责任报告70份,对报告中的环境绩效信息进一步研究发现,随着时间额推移,样本公司环境绩效信息的披露形式及内容的数量和质量均有提高,但公司间差异显著,30项环境绩效指标中每份报告平均披露为8.77项,定性和定量环境绩效指标披露率分别为27%和30.08%,样本公司的环境绩效信息披露情况尚有较大的提升空间。We collected 70 annual social responsibility reports, which disclosed from 2006 to 2012, of 79 listed companies in the textile industry. Further study on environmental performance information in social responsibility reports by content analysis shows that, tile disclosure form and content have improved in terms of both quantity and quality with the passage of time, but different companies varies greatly. Only 8.77 out of 30 environmental performance indicators were disclosed in average in each report, and the disclosure rate ot＂ qualitative and quantitative indicators stood respectively at 27% and 30.08%. Sample companies have considerable room for ftnther improvement in both quantity and quality

关 键 词：纺织行业上市公司 社会责任报告 环境绩效信息披露 

分 类 号：F270[经济管理—企业管理] F426.81[经济管理—国民经济]