社会压力、公司治理与环境信息披露.pdf

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1、ABSTRACTLargescalehazeweatherprotractedin2013raisedoutdeepconcernsabouttheenvironmentagain,andalsosetofalarmbellsforurgentpollution.Wehavemadegreatachievementsandattractedworldwideattentionbecauseofthepast30years'reformandopening-uppolicy.ButtheenvironmentalcostsofChina'seconomicgrowth

2、arealsoveryexpensive.Hazeproblemjusthighlightstheproblemofenvironmentalpollutioninthetipoftheiceberg,contaminatedsoilandwaterhavealsoreachedthepointofcomprehensivegovernance.Environmentalpollutionhasbecomeanobstacletothesustainableeconomicdevelopment.Enterpriseisthedirectcreatorsofsoci

3、alwealtih.,butalsothemajorproducersofenvironmentalpollution.Companiesincreatingsocialwealthcaneffectivelycontrolpollutionoftheenvironmentandmaximizeeconomicandenvironmentalbenefitsatthesametimeisthekeywhetherthewholeeconomycouldbedevelopedcontinuously.Aseriesofenvironmentalpollutionand

4、ecologicalimbalanceoccurinthecurrenttime,suchas:ZijinMiningGroup'sKetoAcidWaterLeakageAccident,OilSpillsAccidentintheBohaiSeaandAlgaeCrisisinTaiLake，，，informationdisclosureanditsconstraintmechanismisofgreatpracticalsignificance.Basedonthis,throughreadingrelevantliteratureonenvironmenta

5、linformationdisclosure,andcollatingandsummarizingthem,onthebasisoflegitimacytheorypublicpressuretheoryandasymmetricinformationtheory,Ianalyzetheexternalpressureenterprisefacesandmaketwoassumptions:oneisthegreaterthesocialpressuresfacedbyonecompany,themorelikelytochoosetodiscloseenviron

6、mentalinformation,andsecond，，，，，，，structuretoestablishandimproveinternaloversightmechanisms,includingtheindependentdirectorsystemandtheboardofsupervisors.AndsettingEnvironmentalAuditCommitteetogivefullplaytotheinternalrestraintmechanism.Thispaperconsistsofsixparts:The&stpartistheintrod

7、uction,thispartmainlydescribetheresearchbackground，，，，，Thesixthpartistheconclusionsandrecommendations.Itdrawsaconclusionaccordingtotheregressionresultsofthefifthpartandanalyzestheresults.Combiningwiththestatusofthecurrentenvironmentalinformationdisclosureandtheempiricalanalysisresult