摘要
以沪市的201家公司为样本,对上市公司近三年环境信息披露程度及其影响因素进行了实证研究。研究发现,我国上市公司近三年环境信息披露的总体状况很差,但披露水平在不断提高。实证分析还发现,公司规模、公司绩效、法人股比例是影响我国上市公司环境信息披露的重要因素,而资产负债率、直接控股股东性质、股权集中度、董事长与总经理是否二职合一及独立董事比例等因素对环境信息披露没有显著影响。
Empirical study have been done to analyze the factors of effecting environmental information disclosures based on 201 companies listed on the Shanghai Stock Exchange. The findings are that general status quo of corporate disclosure on environmental information in the last three years is far from satisfactory, but the level of disclosure has been improving. The disclosure quality is very much related to corporate size, corporate performance and the proportion of corporate shares. However, structure of assets and liabilities, the shares＇ nature of directly controlling shareholders, stock concentration, whether the chairman and the general manager is compatible or not and the proportion of independent directors are not decisive elements.
出处
《财经理论与实践》
CSSCI
北大核心
2008年第3期47-51,共5页
The Theory and Practice of Finance and Economics
关键词
环境信息披露
社会责任
影响因素
公司特征
Disclosure of environmental information
Social responsibilities
Effecting factors
Company features
