上市公司环境信息披露的动机研究

Motivation Investigation on Environmental Information Disclosure of the Listed Companies

公司提供环境信息的动机来自自身的需要和外部压力。环境信息披露被不同程度地看作是公司的战略工具,使投资者满意,使公司活动合法以确保公司的生存,显示公司的社会责任与道德责任,提高公司的声誉。

Company＇ motivations of environmental information disclousre, generally, can be resulted from both internal needs and external pressures. Environmental information disclosure, to some degree, is considered as one of strategic tools. The appropriate information disclosure, therefore, can meet the investors＇ requirements, force company to legalize and formalize its operations, also demonstrate the company＇s social and ethical responsibility and raise their publicity.