环境规制与企业环境信息披露策略——基于A公司案例  

Environmental Regulation and Corporate Environmental Information Disclosure Strategy—Based on the Case of Firm A

作　　者：魏静 王晓东[3] Wei Jing;Wang Xiaodong(School of Economics and Management,Kunming University,Kunming Yunnan 650214;School of Accounting,Southwest University of Finance and Economics,Chengdu Sichuan 611130;School of Finance and Economics,Hebei Normal University of Science&Technology,Qinhuangdao Hebei 066004,China)

机构地区：[1]昆明学院经济管理学院,云南昆明650214 [2]西南财经大学会计学院,四川成都611130 [3]河北科技师范学院财经学院,河北秦皇岛066004

出　　处：《河北科技师范学院学报（社会科学版）》2024年第1期34-43,共10页Journal of Hebei Normal University of Science & Technology(Social Sciences)

基　　金：教育部人文社会科学研究项目“精准扶贫与企业慈善行为研究”(18YJA630041);云南省哲学社会科学基金青年项目“云南企业环境资源价值计量与报告研究”(QN2018056)。

摘　　要：以环境敏感型行业化工行业的领先者A公司为例,基于制度同构理论、内容分析法和解释性文本分析,结合言辞学知识,探讨典型企业在1999-2022年间如何披露环境信息,以及制定和使用环境信息披露策略,以实现合法化。研究发现:案例企业表内确认的环境信息分布在不同性质的会计科目中;表外披露的环境信息总体质量偏低;年报表内确认与社会责任报告表外披露的环境信息相互对应、相互补充;通过环境信息的言辞变化以及模仿、强制同构来实现合法化。Taking firm A,a leader in the environmentally sensitive chemical industry,as an example,typical enterprises were studied on disclosing environmental information,formulating and using environmental information disclosure strategy from 1999 to 2022 to achieve legalization based on the theory of institutional isomorphism,content analysis,interpretative text analysis,and rhetoric knowledge.The result showed that the environmental information measured on the case enterprise’s annual statements was distributed across different accounting subjects of different natures;the overall quality of environmental information disclosed in CSR report was low;the environmental information measured in the annual financial statements and disclosed in CSR report corresponded and complemented each other;legalization was achieved with changes in the rhetoric of environmental information,imitation and forced isomorphism.

关 键 词：环境规制 环境信息披露策略 制度同构 

分 类 号：X322[环境科学与工程—环境工程] F275[经济管理—企业管理]