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社会压力与环境信息披露研究 被引量:8

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摘要 充分披露环境信息,是环境治理的先决条件。本文通过对化工和造纸等重污染行业上市公司环境信息披露情况进行研究,发现企业环境信息披露水平较低,主要原因在于环境信息披露标准及外部约束机制缺失,新闻媒体及相关金融机构并未有效发挥环境保护监督作用。构建舆论、政府及企业自身三位一体的管控体系,才能真正促进环境信息披露质量提升,实现经济和社会的可持续发展。
出处 《财经问题研究》 CSSCI 北大核心 2015年第5期88-95,共8页 Research On Financial and Economic Issues
基金 辽宁省社会科学规划基金项目"社会压力 经营绩效与环境成本--基于重污染行业经验数据研究"(2013228)
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二级参考文献106

共引文献1049

同被引文献76

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