利益相关者视角下环境信息披露质量的影响因素

›› 2016, Vol. 28 ›› Issue (9): 182-193.

利益相关者视角下环境信息披露质量的影响因素

孔慧阁, 唐伟

同济大学经济与管理学院, 上海 201804

收稿日期:2014-11-20 出版日期:2016-09-28 发布日期:2016-10-21
作者简介:孔慧阁,同济大学经济与管理学院硕士研究生;唐伟,同济大学经济与管理学院副教授,硕士生导师,博士.
基金资助:
上海市教委科研创新重点项目（14ZS034）

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

Kong Huige, Tang Wei

School ofEconomic and Management, Tongji University, Shanghai 201804

Received:2014-11-20 Online:2016-09-28 Published:2016-10-21

摘要/Abstract

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。

关键词: 环境信息披露质量, 利益相关者, 促进因素, 抑制因素

Abstract:

The present situation of environment information disclosure and its influencing factors based on the existing environmental information disclosure guidelines for listed companies in some industries are discussed. It is found that the disclosure quality of the environmental information under the guidance of environmental regulations gradually improves but the overall level is low; because the environmental 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.

Key words: thequality of environmental information disclosure, stakeholders, contributing factors, inhibiting factors

孔慧阁, 唐伟. 利益相关者视角下环境信息披露质量的影响因素[J]. , 2016, 28(9): 182-193.

Kong Huige, Tang Wei. Research of the Influencing Factors of Environmental Information Disclosure Quality Based on the Stakeholder Perspective[J]. , 2016, 28(9): 182-193.

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