刘学之,常艳蕊,石展,张婷,石一辰,祝真旭.上市公司环境信息披露调查研究——基于公司高管的访谈[J].中国环境管理,2019,11(5):47-52
上市公司环境信息披露调查研究——基于公司高管的访谈
Investigation and Research on Environmental Liability Information Disclosure of Listed Companies: Based on Interview with Executives
  
DOI:10.16868/j.cnki.1674-6252.2019.05.047
中文关键词:  上市公司  环境责任  信息披露  环保投资  绿色融资
英文关键词:listed company  environmental responsibility  information disclosure  environmental protection investment  green financing
基金项目:国家重点研发计划课题"典型高耗水行业取水定额标准及评估体系研究"(2017YFF0206701);中国环境记者协会2017-2019上市公司环境信息披露评价项目(HS20180003);北京化工大学研究生示范课程项目"低碳经济与管理"。
作者单位
刘学之 北京化工大学经济管理学院, 北京 100029 
常艳蕊 北京化工大学经济管理学院, 北京 100029 
石展 北京化工大学经济管理学院, 北京 100029 
张婷 北京化工大学经济管理学院, 北京 100029 
石一辰 中国环境新闻工作者协会, 北京 100026 
祝真旭 生态环境部宣传教育中心, 北京 100029 
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中文摘要:
      上市公司高管态度对企业环境信息披露会产生重要影响。为充分了解企业高管如何看待上市公司环境信息披露过程中涉及的环境信息沟通、披露制度、能力建设等多方面问题,本文对涉及第一、第二和第三产业的16家上市公司高管进行访谈调研。研究发现,多数高管视社会第三方机构对企业的环境信息需求为较大的潜在风险,非强制是上市公司环境信息选择性披露的主要原因,企业重视环保投资但信息公开能力建设不足,环境信息公开对企业价值影响较弱。本文提出编写环境信息公开指南及实施细则,提升企业环境信息公开的能力建设,拓展政府和社会组织对企业环境信息公开的奖励形式等建议。
英文摘要:
      The executives' attitudes of listed companies have an important impact on the disclosure of corporate environmental information. To better understand the corporate executives' view onthe relationship of environmental information public and law, the treatment of information demand from the third parties, selective disclosure, environmental information publicly ability construction, green financing, and environmental protection investment,this paper conducts interviews with 16 listed company executives involved in the first, second and third industries. It is found that most executives regard the demand for environmental information of enterprises from social third parties as behavior with great potential risks, and non-mandatory disclosure is the main reason for the selective disclosure of environmental information of listed companies. Enterprises attach importance to environmental protection investment, but lack of information disclosure capacity and weak impact of environmental information disclosure on enterprise value. Suggestions are put forward, such as compiling guidelines and implementation rules for environmental information disclosure, enhancing capacity building for enterprise environmental information disclosure, and expanding the forms of rewards for enterprise environmental information disclosure by government and social organizations.
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