基于利益相关者视角的环境信息披露影响因素研究——以重污染行业为例.pdf

《基于利益相关者视角的环境信息披露影响因素研究——以重污染行业为例.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、AbstractRESEARCHONTHEFACTORSINTHEENVIRONMENTALINFORMATIONDISCLOSUREFROMTHEPERSPECTIVEOFSTAKEHOLDERS-WITHHEAVYPOLLUTINGINDUSTRYASEXAMPLEABSTRACTisenactedin2008,afterthat,departmentsandregulatoryage

2、nciesissuedmoreregulationsandguidelineswhichadvocatesthelistedcompaniestoenhanceenvironmentalinformationdisclosure,takemoresocialresponsibilityandpayattentiontothecommoninterestsofstakeholders.Thesesetsoflawsandregulationsincreasethepressureonenviron

3、mentalinformationdisclosure.GoldenBeeResearchonCorporateSocialResponsibilityReportinginChina2013showsthatthequalityofCSRreportsreleasedbylistedcompaniesimproves,substantivedisclosureenhancedbutthedisclosureofcoreperformancedataisstillinsufficient.Tho

4、sereportsshowtherespecttotheevaluationofstakeholdersbutmissthenegativeinformation.Thetrustdegreeofthedisclosedinformationneedsimprovementandtheinformationdisclosureofnon-traditionalstakeholdersisobviouslyinsufficient.Therefore,researchonthefactorsint

5、heenvironmentalinformationdisclosuresfromtheperspectiveofstakeholdershasboththeorysignificanceandpracticalsignificance.BasedonArticle3&6issuedbyShanghaiStockExchange,whetherdiscloseestimatedliabilitiesornot

6、ischosenastheexplainedvariable,whilestakeholderfactorsasexplanatoryvariablesandcontrolvariables.Thisarticleadoptsthedataof107environment-harmfullistedcompaniesfrom2011to2013andbuilds2logisticregressionmodelsforempiricalresearchviathedeductivemethod.O

7、nthetheoreticalbasisofstakeholdertheory,sustainabledevelopmenttheory,informationasymmetrytheory,corporatesocialresponsibilitiesandsignaltransmissiontheory,aimingtodiscussimpactprofileofdifferentinterestpartiesonenvironmentalinformationdisclosure.Find

8、ingoutthatcreditors,employeesandthepublichadasignificanteffectonenvironmentalinformationdisclosurewhileshareholders,government,consumershavenosignificantinfluenceonit.Accordingtotheconclusion,makingsuggestionsonimprovingconsumerawarenessofenvironment