中国上市公司环境绩效信息披露及其影响因素分析-environmental performance information disclosure of chinese listed companies and its influencing factors.docxVIP

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中国上市公司环境绩效信息披露及其影响因素分析-environmental performance information disclosure of chinese listed companies and its influencing factors.docx

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中国上市公司环境绩效信息披露及其影响因素分析-environmental performance information disclosure of chinese listed companies and its influencing factors

哈尔滨工业大学管理学硕士学位论文哈尔滨工业大学管理学硕士学位论文 II II Abstract In China, the problem of environmental pollution is getting more and more serious. The stakeholders of listed companies concern about environmental performance. But listed companies? environmental performance information disclosure is still at a low level. Environmental performance information has received enough attention in academy and practice. But current researches have not extensively explored the factors that influence environmental performance information disclosure. This does not support the sustainable development of the security market and listed companies. This article selects 104 companies listed on the Shanghai stock exchange from 2008 to 2011 as the sample, and exams the influencing factor of environmental performance information disclosure. This paper proposes a 4M model, which considers economic motivation, pressure motivation (including external stakeholders, internal stakeholders, and intermediate stakeholder pressures), strategy motivation, and characteristics motivation as the four main drives to disclosure environmental performance information. We differentiate the extent of influence between the external stakeholders and internal stakeholders, then we exam how the four drives namely the economic motivation, the pressure motivation, the strategy motivation, and the characteristics motivation affect the environmental performance information disclosure. As China?s capital market increasingly mature, exam the influence factors of environmental performance information disclosure becomes more important. It can help minimize information asymmetry, promoting added-value of green listing Companies, and supporting China?s capital market sustainable development. Keywords：environmental performance, information disclosure, stakeholder, economic performance PAGE PAGE IV 目录摘要 I HYPERLINK \l _bookmark0 ABSTRACT II HYPERLINK \l _bookmark1 第 1 章绪论 1 HYPERLINK \l _bookmark2 1.1 研究背景与问题的提出 1 HYPERLINK