环境司法专门化能促进企业环境信息披露吗?——基于环境法庭设立的准自然实验  

Does Environmental Justice Specialization Promote Corporate Environmental Disclosure?--Quasi Natural Experiments from Environmental Courts

作　　者：喻瑶 Yao Yu(Nankai University,Tianjin,300350)

机构地区：[1]南开大学,天津300350

出　　处：《管理科学与研究（中英文版）》2022年第7期154-160,共7页Management Science and Research

摘　　要：本文基于我国各地环境法庭设立这一准自然实验,以2006-2019年A股全体上市公司为研究样本,运用双重差分法研究了环境司法专门化对我国上市公司环境信息披露的影响。研究表明:环境司法专门化显著提升了企业环境信息披露的参与度与披露质量,且该正向影响对国有企业和重污染企业表现更强。因此,各地法院应加大推进我国环境司法专门化建设力度,完善司法体系;同时,政府应采用合理的激励措施引导我国企业加强履行社会责任的意识,推动环境信息披露规范,确保环境法律在企业层面有效发挥最大作用。Based on the quasi-natural experiment that environmental courts have been gradually established in intermediate people's courts in China,this paper takes A-share listed companies from 2006 to 2019 as the research samples to study the impact of the environmental justice specialization on the environmental information disclosure of listed enterprises.The research shows that environmental justice specialization significantly improves the participation and quality of listed enterprises’environmental information disclosure,and this positive effect is more significant for state-owned companies and companies in heavy pollution industry.Therefore,local courts should actively promote the construction of environmental justice specialization in China and improve the judicial system.At the same time,the government should adopt reasonable incentive measures to guide private enterprises to strengthen their awareness of fulfilling social responsibilities and promote the dissemination of environmental information disclosure from heavy pollution industry to all listed enterprises,which will promote the maximum effectiveness of the environmental justice system.

关 键 词：环境司法专门化 环境法庭 环境信息披露 

分 类 号：D92[政治法律—法学]