季晓佳,陈洪涛,王迪.媒体报道、政府监管与企业环境信息披露[J].中国环境管理,2019,11(2):44-54
媒体报道、政府监管与企业环境信息披露
Media Coverage, Government Supervision and Corporate Environmental Information Disclosure
  
DOI:10.16868/j.cnki.1674-6252.2019.02.044
中文关键词:  企业信息披露  微博报道  媒体报道  政府监管  议程设置
英文关键词:corporate information disclosure  Weibo coverage  media coverage  government supervision  agenda setting
基金项目:国家自然科学基金青年项目“基于消费者行为反应的家庭能源回弹效应生成机理及其政策引导”(71503039);江苏高校哲学社会科学研究重点项目“江苏重污染行业上市公司环境信息披露研究”(2017ZDIXM013);中央高校基本科研业务费专项资金资助项目“地方政府环境态度与上市公司环境信息披露关系研究”(2242018S20030)。
作者单位E-mail
季晓佳 东南大学经济管理学院, 江苏南京 211189  
陈洪涛 东南大学经济管理学院, 江苏南京 211189 htchen.cumt@163.com 
王迪 伊利诺伊大学香槟分校, 美国 伊利诺伊州 61820  
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中文摘要:
      在中国经济和媒体环境发生巨大变革的情况下,外部压力对上市公司环境信息披露的影响研究面临新的社会背景。基于传播学议程设置理论、关注理论与信号传递理论,本文以2016年沪深A股八大重污染行业的315家上市公司为研究对象,研究了媒体报道与政府监管对上市公司环境信息披露水平的影响。其中,媒体类型既考虑了传统纸媒,也考虑了以新浪微博为代表的网络新媒体,政府监管方面采用2014年调整后的PITI指数对监管力度进行评价。研究发现,媒体报道数量越大,上市公司环境信息披露的内容越丰富,但并不能提高其信息披露质量;上市公司环境信息披露质量主要受媒体报道倾向性的影响,而媒体报道的数量对其影响较弱;地方政府对企业环境信息公开的监管力度对企业环境信息披露的影响并不显著。此外,随着地方政府监管力度的加大,媒体对企业的关注度下降,导致政府监管在媒体监督企业环境信息过程中具有一定的削弱作用。研究表明,随着近年来生态环境保护法制化进程的大力推进,环境制度约束相对舆论监督,在企业信息披露过程中发挥着越来越重要的作用。
英文摘要:
      Given the dramatic changes in the Chinese economy and media environment, the research on the impact of external pressure on listed companies' environmental information disclosure is facing a new social background. Based on the communication theory of agenda setting, theory of attention, and signaling theory, this article studied the influence of media coverages and government supervision on the level of environmental information disclosure of 315 listed companies in the eight heavily polluting industries in Shanghai and Shenzhen's A shares in 2016. The media type was not only considered the traditional paper media, but also the new online media represented by Sina Weibo. The article adopted the adjusted PITI index in 2014 to evaluate the degree of government supervision. The study found that the greater the number of media coverages, the more abundant the disclosure of environmental information of listed companies, but it did not improve the quality of information. The quality of environmental information disclosure of listed companies was mainly affected by the tendency of media coverage, and the number of media coverage had a weaker impact. Besides, with the increasing supervision of local government, the media's attention on the company decreased, leading to a certain weakening in the role of media supervising corporate environmental information. It can be attributed that environmental system constraints are relatively more important than public opinion supervision with the vigorous promotion of the legalization of ecological environmental protection in recent years. Consequently, it has played an increasingly important role in the process of corporate information disclosure.
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