新兴市场国家企业社会和环境信息披露现状与趋势  

A Longitudinal Research on the Social and Environmental Disclosure in Emerging Countries

作　　者：殷红[1] 杜彦宾[1] 张明[1] 

机构地区：[1]成都理工大学工程技术学院,四川乐山614000

出　　处：《内蒙古财经大学学报》2016年第2期33-39,共7页Journal of Inner Mongolia University of Finance and Economics

基　　金：成都理工大学工程技术学院课题(C112015006)

摘　　要：与美国等成熟资本市场相比,新兴市场国家的制度环境较为薄弱,企业面临的外部合法性威胁较小,社会和环境信息披露水平较低。如何改善这种局面呢?本文通过对15家中国A股上市公司2001-2013年年报中披露的社会和环境信息披露水平进行多案例研究,发现我国企业总体社会和环境信息披露水平不断改善,2007年上升幅度较大;相对于非重污染企业,重污染企业的环境和其他社会责任信息披露水平均显著较高,究其原因一方面是法律制度的完善,另一方面是非政府组织、新闻媒体和社会公众监督作用的发挥。Compared with the mature capital markets such as the United States,the social and environmental disclosure is poor due to the weak law and regulatory environment in emerging countries. How to improve this situation？ Employing a multiple- case study method,this paper investigates the social and environmental disclosure of15 listed companies＇ annual reports from 2001 to 2013 in China＇s A- share market. This research finds that the overall social and environmental disclosure level in China is continuously improving with a sharp rise in 2007; both environmental and other social disclosure lever of enterprises in pollution- intensive industries are significantly higher,the reason of which can be attributed to the perfection of legal system on one hand and the improving of supervision system of non- government,news media and the public on the other hand.

关 键 词：新兴市场国家 社会和环境信息披露 合法性理论 

分 类 号：F276.7[经济管理—企业管理]