林业上市公司环境信息披露影响因素研究——以沪市上市林业企业为例

The Study of the Influences of the Environmental Information Disclosed——Take the Forestry Companies in Shanghai Stock Exchange as An Example

以沪市上市的23家林业上市公司为样本,对上市公司2007～2010年环境信息披露影响因素进行了实证研究。分析发现公司规模和公司绩效是影响我国林业上市公司环境信息披露的重要因素,而控股股东比例、股权制衡度、控股股东股权性质、独立董事人数比例等因素对我国林业上市公司环境信息披露没有显著影响。同时从目前环境信息披露发展现状发现其中存在的问题,并针对性地提出改进措施,以期完善我国林业上市公司环境信息披露并使其真正发挥效用。

Taking the 23 forestry companies of Shanghai Stock Exchange as an sample, the paper analyze the listed company of 2007-2010 the environment information disclosed the impact factors. The empirical analysis found that the company size and performance of forestry in China are the effects of the listed company of the environment information disclosed the important factors, and the controlling shareholder, the equity ratio balance degree, equity properties, independent directors proportion to the number of factors have no significant effects.