摘要
本文选取2010年被环保部门通报批评的10家上市公司作为样本公司,并选择同行业资产规模相当的其他20家上市公司作为配对样本。运用硬披露和软披露的分类方法对样本公司年报中的环境信息披露进行分类并且评分,并与环境业绩进行实证分析。结果表明,上市公司的环境信息披露程度与环境业绩呈显著的正相关关系,即环境业绩好的公司倾向于披露更多的环境信息,反之亦然。依据该结论,建议相关部门要求上市公司完整与全面地披露环境信息,以提高这些公司的环境业绩。
This paper uses the 10 listed companies as samples which were criticized by the environmental protection department in 2010. This study also uses 20 listed companies as the paired samples which were the same assets and scale with the 10 listed companies. Application of classification approach of hard and soft disclosing is to classify and grade the environmental information disclosing in the annual reports of 10 listed companies, and to carry out the empirical analysis with the environmental performance The results display that the disclosing degree of environmental information and performance in the listed companies show a significantly positive co relation. That is to say, good environmental performance companies tend to he disclosed more environmental information, and vice versa. According to this conclusion, the current study suggests the relative departments should require the listed companies to integrally disclose the environmental information in all aspects for the purpose of improving the environmental performance of companies.
出处
《中国矿业大学学报（社会科学版）》
2013年第1期54-59,共6页
Journal of China University of Mining & Technology(Social Sciences)
基金
国家自然科学基金青年资助项目(71102163
71103181)
中国博士后特别资助基金项目(资助编号:2012T50529)
中国博士后科学基金面上资助项目(2011M500977)
国家统计局全国统计科研计划重点资助项目(2010LB10)
关键词
环境信息披露
环境业绩
环境监管
Environmental information disclosing
Environmental performance
Environmental supervision
