企业社会贡献度对环境信息披露的影响——来自上证治理板块上市公司的经验证据

黄珺; 陈英

企业社会贡献度对环境信息披露的影响——来自上证治理板块上市公司的经验证据

引用本文：黄珺，陈英.企业社会贡献度对环境信息披露的影响——来自上证治理板块上市公司的经验证据[J].湖南大学学报社会科学版,2012,(2):55-58

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作者	单位
黄珺，陈英	(湖南大学工商管理学院,湖南长沙410082)

中文摘要:企业环境责任是企业社会责任的重要组成部分，已被社会广泛认知与接受。以上证治理板块398家上市公司为研究对象，探讨企业社会贡献对环境信息披露的影响。结果表明，社会贡献度与环境信息披露显著正相关；政府贡献率、职工贡献率对环境信息披露影响显著；规模大的上市公司、重污染行业上市公司会披露更多的环境信息；国有企业相对于非国有企业，环境信息披露水平更高。

中文关键词:环境信息披露社会贡献度投资者贡献政府贡献职工贡献

The Effects of Corporate Social Contribution on Environmental Information Disclosures: Empirical Evidences from Listed Companies of Shanghai Stock Exchange Governance Index

Abstract:Environmental responsibility is the important part of corporate social responsibility. This paper investigates the impacts of characteristics of corporate social responsibility on environmental disclosures choosing 398 listed companies of Shanghai Stock Exchange Governance Board as the sample. The findings are as follows:(1) there is a significant positive relationship between social contribution rate and environmental information disclosures; (2)government contribution rate and worker contribution rate are positive correlated to environmental information disclosures;(3) companies of large scale and heavy pollution make more environmental disclosures; (4) state-controlled companies have superior performance on environmental reporting.

keywords:environmental information disclosures corporate social contribution government contribution rate employee contribution rate investor contribution rate

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