利益相关者视角下环境信息披露质量的影响因素被引量：35

Research of the Influencing Factors of Environmental Information Disclosure Quality Based on the Stakeholder Perspective

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摘要基于现有的环境信息披露指引以部分行业上市公司为例,采用面板回归的方法从利益相关者角度对环境信息披露现状及其影响因素进行研究。研究结果表明,环境法规指引下的环境信息披露质量虽逐步提升但整体水平较低;由于环境信息评价及审核体系并未建立,上市公司与利益相关者的环境信息交流机制存在失灵现象,经济利益和环境效益的平衡始终是企业抉择的难点,政策导向将会成为调整两者关系的新契机。 The present situation of environment information disclosure and its influencing factors based on the existing environmental in- formation disclosure guidelines for listed companies in some industries are discussed. It is found that the disclosure quality of the environ- mental information under the guidance of environmental regulations gradually improves but the overall level is low; because the environ- mental information evaluation and audit system has not been established, there is a failure phenomenon of environmental information exchange mechanisms between listed companies and stakeholders, and the balance between economic interests and environmental benefits is always a difficult choice for enterprises, but policy-oriented relationship between them will be a new opportunity for adjustment.

作者孔慧阁唐伟 Kong Huige Tang Wei(School of Economic and Management, Tongji University, Shanghai 201804)

机构地区同济大学经济与管理学院

出处《管理评论》 CSSCI 北大核心 2016年第9期182-193,共12页 Management Review

基金上海市教委科研创新重点项目(14ZS034)

关键词环境信息披露质量利益相关者促进因素抑制因素 thequality of environmental information disclosure, stakeholders, contributing factors, inhibiting factors

分类号 F275 [经济管理—企业管理] X196 [环境科学与工程—环境科学]

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