摘要
文章根据对2014—2017年20个行业的沪深A股上市公司所发布的年报、环境信息报告以及社会责任报告的分析,发现我国上市公司所披露的环境信息较为凌乱,缺乏环境信息披露激励和惩戒机制,相关政策法规和监管机制不健全。通过分析上市公司环境信息披露影响因素得出：资产负债率、净资产收益率、委员会设立个数、所处区域、总股数等核心控制变量对环境信息披露指数具有正向影响。
Through the analysis of the annual report, environmental information report and social responsibility report issued by Shanghai and Shenzhen a-share listed companies in 20 industries from 2014 to 2017, this paper finds that the environmental information disclosed by listed companies in our country is relatively messy, lacking incentives and disciplinary mechanisms for environmental information disclosure, and without sound relevant policies, regulations and supervisory mechanism. By analyzing the influencing factors of environmental information disclosure of listed companies, the paper makes a conclusion that the core control variables, such as asset-liability ratio, return on equity, number of committees established, region and total shares have positive effects on the environmental information disclosure index.
作者
郑飞鸿
郑兰祥
Zheng Feihong;Zheng Lanxiang(School of Economics,Anhui University,Hefei 230601,China)
出处
《统计与决策》
CSSCI
北大核心
2018年第21期175-178,共4页
Statistics & Decision
基金
国家社会科学基金重大项目(14ZDB145)
安徽省教育厅人文社会科学研究重大项目(SK2014ZD010)
关键词
上市公司
环境信息披露
影响因素
模式选择
listed company
environmental information disclosure
influencing factors
mode choice
