企业环境绩效与环境信息披露质量——对绿色金融政策和企业性质调节效应研究  

Corporate Environmental Performance and Environmental Information Disclosure:The Moderating Effect of Green Financial Policy and Enterprise Nature

作　　者：王剑 史焕平 WANG Jian;SHI Huan-ping(School of Business,Pingxiang University,Pingxiang Jiangxi 337000,China)

机构地区：[1]萍乡学院商学院,江西萍乡337000

出　　处：《萍乡学院学报》2020年第1期23-28,共6页Journal of Pingxiang University

基　　金：江西省社会科学规划重点项目(18YJ02)。

摘　　要：以中国172家重污染上市公司为样本,实证检验企业环境绩效与环境信息披露质量的关系,并分析绿色金融政策和企业性质在两者关系中起到的调节作用。研究结果发现,企业环境绩效越好则环境信息披露的质量越高,绿色金融政策则强化了环境绩效的作用。另外,国有企业的环境信息披露质量高于民营企业,但在环境绩效与环境信息披露质量的关系中则起到了弱化作用。Taking 172 listed companies with heavy pollution as samples,the relationship between corporate environmental performance and the quality of environmental information disclosure are tested empirically,and the moderating effect of green financial policy and enterprise nature in the relationship is analyzed.The results show that the better the corporate environmental performance is,the higher the quality of environmental information disclosure is,and the green financial policy strengthens the role of environmental performance.In addition,the quality of environmental information disclosure of state-owned enterprises is higher than that of private enterprises,but the nature of state-owned enterprises plays a weak role in the relationship between environmental performance and quality of environmental information disclosure.

关 键 词：企业环境绩效 环境信息披露 绿色金融政策 企业性质 

分 类 号：F275.5[经济管理—企业管理]