我国上市公司环境信息披露的利益相关者压力研究

Hua Chen, Yusheng Kong
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引用次数: 3

摘要

随着企业利益相关者环境意识的提高,企业环境信息与利益相关者决策的相关性越来越强。企业作为行业污染的始作俑者,面临着越来越大的环境信息披露压力。本文通过构建多元回归模型,分析了企业环境信息披露水平与不同利益相关者压力之间的相关性。本文采用内容分析法获得样本公司环境信息披露指标,并采用多元回归分析法发现企业环境信息披露水平与政府、管理者、债权人、消费者和投资者压力之间的相关性。结果表明,政府压力与EDI呈显著负相关。企业环境信息披露与管理者压力和投资者压力之间存在正相关关系。企业环境信息披露与债权人压力和消费者压力之间不存在相关性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Research on Stakeholders Pressure on Chinese Listed Company's Environmental Information Disclosure
With the improvement of corporate stakeholders' environment consciousness, the relativity between the corporate environmental information and the stakeholders' decision is growing. Company as the beginner of the industry pollution faces more and more pressure on environmental information disclosure. The article analyzes the relativity between corporate environmental information disclosure level and the pressure from different stakeholders through constructing multiple regression models. We use content analysis method to obtain environmental information disclosure index of sample companies and use multiple regression analysis to find the relativity between corporate environmental information disclosure level and the pressure from government, manager, creditor, consumer and investor. The result indicates that government's pressure is significant and negative associated with EDI. There has positive correlation between corporate environmental information disclosure and manager's pressure and investor's pressure. There has no correlation between corporate environmental information disclosure and creditor's pressure and consumer's pressure.
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