摘要
2017年党的19大报告明确指出"要提高对污染排放的限制标准,强制披露环境信息",意味着作为社会责任的重要组成部分,环境披露问题已经成为社会关注的焦点。在此背景下,研究企业环境信息披露的影响因素具有重要的现实意义。本文以采掘业中80家上市公司2010到2018年九年的有关数据为样本,从股权集中度视角实证检验了环境绩效和环境信息披露的关系,结果表明:(1)在重污染企业中,环境绩效对环境信息披露水平存在正向的引导作用;(2)股权集中度在环境绩效对环境信息披露的的影响中起到强化作用;(3)国有企业的股权集中度对环境绩效和环境信息披露的调节作用更显著。
The 19 th National Congress of the Communist Party of China(CPC)in 2017 clearly stated that"pollution emission standards should be raised and environmental information disclosure should be mandatory",which means that as an important part of social responsibility,environmental disclosure has become the focus of social concern.Under this background,it is of great practical significance to study the influencing factors of enterprise environmental information disclosure.Taking the data of 80 listed companies in the extractive industry from 2010 to 2018 as samples,this paper empirically tested the relationship between environmental performance and environmental information disclosure from the perspective of ownership concentration.The results showed that:(1)environmental performance has a positive guiding effect on the level of environmental information disclosure in heavily polluting enterprises;(2)Ownership concentration plays a strengthening role in the impact of environmental performance on environmental information disclosure;(3)The equity concentration of state-owned enterprises has a more significant regulating effect on environmental performance and environmental information disclosure.
作者
周茂春
毕崇敬
ZHOU Maochun;BI Chongjing(School of Business Administration,Liaoning Technical University,Huludao 125000)
出处
《科技促进发展》
CSCD
2020年第9期1078-1085,共8页
Science & Technology for Development
基金
2019年葫芦岛社会科学界联合会自助课题项目(HLDSKY2019045):绿色供应链成本管理研究——基于葫芦岛生态农业视角,负责人:周茂春
关键词
环境信息披露
股权集中度
环境绩效
采掘业
environmental information disclosure
ownership concentration
environmental performance
extractive industries
作者简介
周茂春,博士,副教授,硕士生导师,工商管理学院会计系主任,研究方向:财务与成本管理;通讯作者:毕崇敬,在读硕士生研究生,研究方向:财务与成本管理。
