摘要
伴随着"双碳"举措的不断推进,采矿企业的环保意识和经济发展得到社会各界的广泛关注。文章以2015—2019年沪深两市78家A股采矿业上市公司为样本,采用内容分析法对体系中的指标进行赋值,通过固定效应回归模型实证研究采矿企业的环境信息披露对财务绩效的影响。结果表明,我国采矿业上市公司环境信息披露的总体水平偏低,且其对财务绩效起到正向促进作用。
With the continuous promotion of"Double Carbon"measures,the environmental awareness and economic development of mining enterprises have been widely concerned by all walks of life.This study takes 78 A-share mining companies listed in Shanghai and Shenzhen from 2015 to 2019 as samples,uses content analysis method to assign values to indexes in the system,and empirically studies the impact of environmental information disclosure of mining enterprises on financial performance through fixed-effect regression model.The results show that the overall level of environmental information disclosure of listed mining companies in China is low,and it plays a positive role in promoting financial performance.
作者
周明
杜佳仕
ZHOU Ming;DU Jia-shi(School of Economics and Management,East China University of Technology,Nanchang 330013,China)
出处
《东华理工大学学报（社会科学版）》
2021年第6期553-558,共6页
Journal of East China University of Technology(Social Science)
基金
国家自然科学基金“描述性创新信息披露与企业创新:作用机制与经济后果”(72064001)
江西省教育厅项目“采矿业上市公司环境信息披露与财务绩效相关性研究”(GJJ190402)。
关键词
采矿业
内容分析法
环境信息披露
财务绩效
mining industry
content analysis
environmental information disclosure
financial performance
