什么影响了公司的环境披露?  

Enterprise Characteristics,Environmental Disclosure and Social Responsibility

作　　者：罗党论[1] 赖再洪 

机构地区：[1]中山大学岭南学院,广东广州510275 [2]中国人民大学商学院,北京100872

出　　处：《当代经济管理》2015年第8期17-25,共9页Contemporary Economic Management

基　　金：国家自然科学基金项目(70902024);广东省哲学社会科学"十二五"规划(GD14CYJ03);广东省自然科学基金资助项目(2014A030313118)的资助

摘　　要：企业环境披露是指企业把自身各种活动对环境产生影响的信息向社会公众披露。文章以13个重污染行业827家上市公司为样本,实证分析了企业特质对环境披露的影响。结果表明:重污染行业上市公司环境披露水平总体较低,但披露状况在不断改善;环境披露在各重污染行业间差别较大。发生过环境事件、政治关系、股权性质、行业进入壁垒等因素对重污染上市公司环境披露影响显著。That enterprise discloses the information to the public about its activities＇ impact on environment is often called enterprise environmental disclosure. In this paper, setting 827 listed companies from 13 heavily polluting industries as samples, we empirical analyzed the impact of enterprise characteristics on its environmental disclosure as well as the environmental disclosure＇s impact on its social responsibility ratings. The results indicate that：The disclosure level of listed company from heavily polluting industries is overall low, but it is continuously improving from 2004 to 2012. Besides, big differences exist in environmental disclosures among different industries Factors, including previous environmental incidents occurrences, political relations, equity nature and entry barriers all have significant effect on environmental disclosure of listed companies from heavily polluting industries.

关 键 词：环境披露 企业特质 重污染行业 

分 类 号：F271.5[经济管理—企业管理]