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在信息日渐透明的经济环境下,公司治理与环境绩效均会影响环境信息披露。以2011—2018年河南省制造业上市公司数据为样本,构建合理的环境绩效与环境信息披露评价体系,实证探讨公司治理、环境绩效与环境信息披露的关系。结果表明:股权制衡度对环境信息披露的影响不显著;独立董事规模与环境信息披露呈显著的负相关关系,一定程度上会抑制企业环境信息披露;实际控制人为国有性质的企业会比非国有性质的企业披露更高质量的环境信息;环境绩效与环境信息披露存在显著的正相关关系。鉴于此,可以从建立健全非财务信息制度、完善环境信息披露制度、积极培养社会公众环保意识等方面,提高河南省制造业上市公司的环境信息披露水平。
Abstract：In the economic environment where information is gradually transparent, corporate governance and environmental performance will have an important impact on the quality of environmental information disclosure. Based on the data of manufacturing listed companies in Henan Province from 2011 to 2018, this paper constructs a reasonable evaluation system of environmental performance and environmental information disclosure, and empirically explores the relationship between corporate governance, environmental performance and environmental information disclosure with the help of econometric models. The results show that there is a positive correlation between ownership checks and balances and environmental information disclosure; the size of independent directors will inhibit environmental information disclosure and reduce the quality of disclosure to a certain extent; the actual control of state-owned enterprises will disclose higher quality environmental information than non-state-owned enterprises; there is a significant positive correlation between environmental performance and environmental information disclosure. In view of this, we can improve the level of environmental information disclosure of listed manufacturing companies in Henan province from the aspects of establishing and improving the non-financial information system, improving the environmental information disclosure system, and actively cultivating the public awareness of environmental protection.
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基本信息:
DOI：10.13790/j.ncwu.sk.2020.073
中图分类号:F406.7;F425;F271;X322
引用信息:
[1]王希胜,常慧青.公司治理、环境绩效与环境信息披露——基于河南省制造业上市公司的经验证据[J].华北水利水电大学学报(社会科学版),2020,36(04):90-99.DOI:10.13790/j.ncwu.sk.2020.073.
基金信息:
国家社会科学基金(16BJL076);; 河南省教育厅人文社会科学研究一般项目(2019-ZZJH-051)
2020-08-20
2020-08-20