高管治理、环境管制与环境信息披露研究  

Research on Top Management Governance, Environmental Regulation and Environmental Information Disclosure

作　　者：陶苏伟 许美霞[1] 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《环境保护前沿》2021年第2期219-225,共7页Advances in Environmental Protection

摘　　要：以2015~2019年沪深153家医药制造业上市公司为研究对象,构建环境信息披露指数,并据此考察政府宏观管控下,高管治理对企业环境信息的影响。研究结果发现,“两职合一”与环境信息显著负相关,即“两职分离”有利于企业更好地披露环境信息,而环境管制则正向调节了两者之间的关系。Taking 153 pharmaceutical manufacturing listed companies in Shanghai and Shenzhen from 2015 to 2019 as the research object, this paper constructs the environmental information disclosure index, and then investigates the impact of executive governance on enterprise environmental in-formation under the government’s macro-control. The results show that there is a significant neg-ative correlation between “integration of two duties” and environmental information, that is, “separation of two duties” is conducive to better disclosure of environmental information, while environmental regulation positively moderates the relationship between the two.

关 键 词：环境信息披露 高管治理 环境管制 

分 类 号：F27[经济管理—企业管理]