企业环境信息供求分析

Analyses of Corporate Environmental Information Demand and Supply

鉴于我国环境问题日益突出的现实,企业层次环境信息的重要性日益突出。本文从需求与供给的角度分析了企业环境信息披露行为。在需求角度,投资者、政府、社会公众等是企业环境利益的重要相关者;在供给角度,企业管理层可能在披露成本及行为合法化、竞争策略影响等因素之间进行权衡。由此需要增加环境利益相关者的影响力,从而提升企业的环境信息披露水平。

In the background of ever-graving environmental problems in China, the environmental information of corporate scale has received wide attention. The paper aims to analyze corporation＇s disclosure choices from demand and supply aspect. From the demand side, investors, government, community and other related entities are important environmental stakeholders. From the supply side, corporations may be balancing among disclosure cost, legitimizing effect, competitive strategy and other related factor. We should strengthen environmental stakeholders＇ influence so as to improve corporate disclosure level.