环境绩效与环境信息披露：基于高新技术企业与传统企业的比较

Environmental Performance and Environmental Information Disclosure:a Comparative Analysis on High-tech Enterprises and Traditional Enterprises

以中国重污染行业上市公司为样本,分析了高新技术企业和传统企业在环境绩效和环境信息披露上的差异。结果表明:两类企业的环境绩效水平和环境信息披露充分性均呈较低水平;在西部地区,高新技术企业较之于传统企业环境绩效水平显著更低;西部地区企业整体环境信息披露相对欠充分,进一步分类比较发现,西部地区高新技术企业较当地传统企业在环境信息披露方面做得更差;虽然不论哪个地区哪类企业的环境绩效对环境信息披露都存在显著正向效应,但这种效应在西部地区的高新技术企业中不及当地传统企业明显。

Based on the data from listed enterprises in Shanghai Stock Exchange Market, this study examines the differences between high-tech enterprises and traditional enterprises on environmental performance and environmental information disclosure in heavy polluting industries from the national level and regional level. The results indicate： the environmental performance and environmental information disclosure of two types enterprises all take the low level; as for environmental performance, the high^tech enterprises are significantly worse than the traditional enterprises in the western regions; as for environmental information disclosure, the enterprises in western regions are significantly less sufficient than others, and the high-tech enterprises are significantly worse than traditional enterprises in western regions; although environmental performance has a significantly positive effects on environmental information disclosure in all enterprises, however, this effects in western high-tech enterprises is significantly less distinct than traditional enterprises in western regions.