摘要
制造业企业是环境污染的重要来源,提高企业管理者的环境保护意识,向社会公众披露详尽的环境信息,对实现社会的可持续发展战略具有重要意义。然而,企业普遍不愿意披露相关的环境信息。因此,以沪深两市制造业上市公司年报、社会责任报告、可持续发展报告和环境报告书中的相关数据为依据,通过回归分析,研究制造业企业环境信息披露与其财务绩效的相关性。结果表明,制造业企业的环境信息披露情况对企业的盈利能力、营运能力、发展能力等财务绩效具有较显著的正面效应。
Manufacturing enterprises are an important source of environmental pollution. Improving managers′ awareness of environmental protection and disclosing environmental information to the public are of great significance to promoting sustainable development strategy. However, enterprises are generally reluctant to disclose relevant environmental information. Therefore, based on the relevant data in the annual reports, social responsibility reports, sustainability reports and environmental reports of listed companies in Shanghai and Shenzhen Stock Exchanges, this paper analyzed the correlation between environmental information disclosure of manufacturing enterprises and their inancial performance through regression analysis. The empirical results show that the quality of enterprise environmental information report has a certain impact on the profitability, operating ability and development potential of enterprises. The higher the quality of disclosure, the better the financial benefits of enterprises.
作者
马铭
钱光明
季瑜
Ma Ming;Qian Guangming;Ji Yu(School of Econonios and Managenment,Liaoning Shihua University,Fushun Liaoning 113001,China)
出处
《辽宁石油化工大学学报》
CAS
2019年第3期98-102,共5页
Journal of Liaoning Petrochemical University
基金
辽宁省哲学社会科学规划基金项目(L17DGL009)
关键词
环境信息
信息披露
相关性检验
财务绩效
Environmental information
Information disclosure
Correlation test
Financial performance
作者简介
马铭(1995-),女,硕士研究生,从事企业财务理论与研究;E-mail:1170721468@qq.com;通信联系人:钱光明(1978-),女,硕士,副教授,从事企业财务理论与研究;E-mail:453747558@qq.com。
