环境保护与企业环境会计信息披露——基于公司治理结构的上市公司经验数据分析

Environment Protection and Corporate Environmental Accounting Information Disclosure:Empirical Data Based on Listed Companies under Corporate Governance Structure

本文基于公司治理结构角度,从股权结构、董事会特征、独立董事特征、监事会特征及经理层特征中选取了六个解释变量:股权集中度、董事会规模、独立董事比例、监事会规模、经理层薪酬以及董事长是否兼任总经理对2008—2010年制药类86家上市公司的环境会计信息披露水平进行实证研究。结果表明,我国的环境会计信息披露水平有待提高,同时笔者提出了几点建议。

From the perspective of corporate governance structure, the paper conducts an empirical study of the environmental accounting information disclosure level of 86 listed companies from 2008 to 2010. Six explanatory variables are selected including ownership concentration, size of the board of directors, the proportion of independent directors, scale of the board of supervisors, managers salary, and chairman of the board also as CEO. Results show that the environmental accounting information disclosure level needs to be improved, at the same time, the paper puts forward a series of policy proposals.