我国钢铁行业上市公司环境信息披露问题研究——基于2011-2015年上市公司的经验数据  

Environmental Information Disclosure of China's Listed Companies in Iron and Steel Industry

作　　者：方微[1] FANG Wei(School of Economies and Management, Huangshan College, Hnangshan 245021, Anhui, China)

机构地区：[1]黄山学院经济管理学院,安徽黄山245021

出　　处：《扬州大学学报（人文社会科学版）》2017年第5期116-121,共6页Journal of Yangzhou University(Humanities and Social Sciences Edition)

摘　　要：我国钢铁行业上市公司环境信息披露的比例逐年上升,但是质量不高。在这一背景下以钢铁行业上市公司为研究对象,研究分析整个行业环境信息的披露就具有一定的代表性。同时,还可以改善公司治理结构、提高钢铁行业上市公司环境信息披露水平,增强投资者对钢铁类企业的信心。The environmental information disclosure of China＇s listed companies in iron and steel industry is on the increase but in low quality. In this background, the listed companies can repre- sent the whole industry in terms of their environmental information disclosure. Therefore, researches taking the listed companies as the object can help improve the management, promote the level in their environmental information disclosure, and enhance the confidence of investors in iron and steel industry.

关 键 词：钢铁行业 环境信息披露 影响因素 

分 类 号：F416.32[经济管理—产业经济] X32[环境科学与工程—环境工程]