上市公司环境信息披露研究——来自沪市上市公司的经验证据  

The Study on Disclosure of Environmental Information on Public Companies

作　　者：方丽娟[1] 钟田丽[1] 

机构地区：[1]东北大学工商管理学院

出　　处：《财会通讯（下）》2015年第12期85-88,共4页Communication of Finance and Accounting

基　　金：宁夏自治区教育厅2011年宁夏高等学校教学研究项目(项目编号:宁教高[2011]272号)的阶段性研究成果

摘　　要：本文分别从环境信息披露的指标状况、行业状况、地区状况、法规遵守状况等方面对沪市上市公司2010-2012年的环境信息披露进行了描述性统计分析。研究发现:上市公司在环境信息披露指标上有一定的选择性偏好;重污染行业上市公司环境信息披露水平明显高于非重污染行业;地区间环境信息披露差异并不显著;环境规制对上市公司环境信息披露行为有正向作用,但影响力度有限。沪市上市公司环境信息披露数量和质量虽然逐年上升,但整体披露水平依然较低。This paper analyzes some listed companies in Shanghai on their disclosure of environmental information.The statistical analysis based on several factors in 2010-2012,including set of index,industry,area,observance.The paper points out that the disclosure of environmental information of those public companies in Shanghai got better every year,but the progress was tiny and the total level of disclosing was still much too low.The listed companies have their own preference on disclosing environmental information.Companies that engaged in main polluted industries are more likely to disclose than the others which has none business with region.The author states that environmental regulation takes positive effects on public company's disclosure of environmental information:however it is not a way of conspicuous.In the end,it gave some suggestions on how to promote the level of disclosure.

关 键 词：上市公司 环境信息披露 年度报告 社会责任报告 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济]