企业社会责任、环境绩效对环境绩效信息披露的影响研究  

Study on the impact of corporate social responsibility and environmental performance on the information disclosure of environmental performance

作　　者：油佳利 张永红[1] You Jiali;Zhang Yonghong(School of Economic Management,Taiyuan University of Technology,Taiyuan,Shanxi 030000,China)

机构地区：[1]太原理工大学经济管理学院

出　　处：《中国煤炭》2020年第1期18-23,共6页China Coal

基　　金：山西省软科学2017年项目(2017041025-3);山西省哲学社会科学2017年课题(2019B93);山西省2019年度研究生教改研究课题(2019B125)

摘　　要：以2014-2018年生态环境部发布的16个重污染行业共149家A股上市公司为样本,分析了企业社会责任履行情况对企业环境绩效信息披露水平的影响,同时分析了在环境绩效对环境绩效信息披露水平的影响过程中,企业社会责任履行情况起到的作用。研究表明,企业社会责任会正向促进企业环境绩效信息披露水平的提升,并且正向促进企业环境绩效对环境绩效信息披露水平的影响。Taking 149 A-share listed companies in 16 heavy pollution industries issued by the Ministry of Environmental Protection from 2014 to 2018 as the samples,this paper analyzed the impact of corporate social responsibility performance on the level of corporate environmental performance information disclosure,and the role of corporate social responsibility performance under the impact of environmental performance on the level of environmental performance information disclosure.The research showed that corporate social responsibility would positively promote the level of environmental performance information disclosure,and positively promote the impact of corporate environmental performance on the level of environmental performance information disclosure.

关 键 词：环境绩效 社会责任 信息披露 

分 类 号：F272[经济管理—企业管理]