基于利益相关者理论的环境信息披露压力模型研究

Research on Pressure Model of Environmental Information Disclosure Based on Stake-Holder Theory

随着紫金矿业和中金岭南等上市公司环境信息晚报、瞒报事件的发生,环境信息披露越来越受到公众的关注。企业所面临的来自于利益相关者的环境信息披露压力越来越大。本文通过环境信息披露指数的计算反映上市公司环境信息披露质量,构建了来自于国有股,管理者,债权人,消费者、投资者和公众对公司环境信息披露的压力模型进行多元回归分析。确定各利益相关者压力与公司环境信息披露质量之间的相关关系,并提出完善我国上市公司环境信息披露的政策建议。

With the delay and condeal disclosure of environmental pollution information of Zijn Mine Corporate and Zhongjin Linglan Corporate, the problem of environmental information disclosure has attracts more and more attention in society. Corporate face more and more pressure. The article analyzes the relativity between corporate environmental information disclosure quality and the pressure from different stakeholders through constructing multiple regression models. We use methods of content analysis to obtain environmental information index of sample corporate and use multiple regression analysis to find the relativity between corporate environmental information disclosure level and the pressure from government, manager / creditor,consumer and investor and puts advice to enhance the quality of corporate environmental information disclosure.