环境信息披露影响因素的研究--基于我国重工业上市公司的经验数据.docVIP

PAGE PAGE 21 环境信息披露影响因素的研究 --基于我国重工业上市公司的经验数据 摘要：在推行绿色经济的今天，企业在环境行为方面的一举一动都至关重要。面临来自经济效益与环境责任双管齐下的压力，企业需要处理好两者关系，实现财务绩效与环境责任兼顾。本文通过建立回归模型检验重工业的环境信息披露和影响因素的相关关系的假设，研究表明：资产规模大小、设置负责环保工作的部门对环境信息披露的影响成显著正比关系；财务杠杆大小、营业收入增长率大小对环境信息披露的影响成显著负比关系；国有控股性质的公司相对非国有控股性质的而言其环境信息披露的透明度更高；但独立董事比例对环境信息披露无任何影响。 关键词：重工业信息披露影响因素 Study on the influencing factors of environmental information disclosure-- Based on the empirical data of Chinas heavy industry listing Corporation Abstract: The environmental behavior of enterprises have on our society produced tremendous impact，enterprises are facing the double pressure of economic benefits and environmental responsibility. Therefore the enterprise must in the realization of financial performance and taking into account the environmental responsibility，deal with the relationship between them. In this paper，we build a regression model to test the heavy industry environmental information disclosure level and influencing factors of correlation. The results show that: in the factors of the selected research of environmental information disclosure， asset size， whether environmental protection department and the environmental information disclosure level between the significant positive correlation; financial leverage, operating income growth rate and environmental information disclosure of the existence of significant negative correlation; state-owned holding enterprises relatively non state holding the disclosure of environmental information more; and the proportion of independent directors and the environmental information disclosure level without any significant correlation. Keywords: Heavy industry; Information disclosure; Influence factor 一、 引言 （一）研究背景 一直以来，我国经济往往以牺牲生态环境的代价在高速发展。破坏生态、掠夺资源等行为举不胜举。环境日益恶化，当然所带来的严重后果也随之而来。人们因此开始重视并重新审视判断自己的环境行为。近几十年来由于盲目追求眼前经济效益而忽视环境问题所带来的严重后果以及巨大经济损失令人咋舌。牺牲环境为代价其结果是环境问题日益严峻化。雾霾问题就是经济几十年高速发展而带来的“重击”。 两会期间对于环境问题政策的热议，更是将环境治理问题提上日程。随着企业社会责任理论的深入，现阶段各大型企业开始将社会责任列入公司的发展战略中，以期达到在公众面前树立良好形象，履行并报告环境信息的责任。 在推行绿色经济的今天，