摘要
规模大、盈利能力较强、国资委所属及深交所上市电力企业倾向于发布社会责任报告,上市年限对企业是否发布社会责任报告无明显影响。23家发布报告的企业环境绩效指标披露状况不理想,量化的环境绩效信息披露指数均较低,指标披露得较少,且倾向于披露积极信息,披露内容和方式都不利于信息使用者对其环境绩效进行客观评估和比较。资产规模大、盈利能力强、中央企业及深交所上市企业倾向于披露较多环境绩效信息。
Larger,profitable,power companies controlled by the State-owned Assets Supervision and Administration Commission of the State Council and listed in Shenzhen Stock Exchange are more positive to release their social responsibility reports.Their environmental performance indicators are not well disclosed.Most quantitative indicators are not disclosed while positive activities are more elaborated. The disclosed content and form are not helpful for the information users to evaluate the environmental performance.Larger,profitable,and central SOEs and power companies listed in Shenzhen Stock Exchange tend to release more environmental performance information.
出处
《数理统计与管理》
CSSCI
北大核心
2011年第3期397-403,共7页
Journal of Applied Statistics and Management
基金
教育部人文社会科学青年基金(批准号:09YJC630005)
北京市优秀教学团队
北京市特色专业建设点
北方工业大学大学生科技活动
关键词
电力上市公司
社会责任报告
环境信息披露
指数法
power company
social responsibility reports
environmental performance indicators
index method
