能源行业社会责任报告质量与财务绩效关系研究

Study on relationship between social responsibility report quality and financial performances of energy industry

基于行业特点,能源行业在其生产过程中会给自然环境和员工健康等方面带来直接或潜在的影响,环境改善与治理相关内容一直是管理当局对其社会责任报告信息披露的重要关注点。以能源行业上市公司数据为样本,选取定量指标,采用随机效应模型,对社会责任报告的披露质量与企业财务绩效之间的关系进行了实证研究。

Based on the industrial features, during the production process, the energy industry would cause direct or potential influences to the natural environment, staff health and others and the environment improvement and control related contents should always be the important key points released in the social responsibility report information by the management authori- ties. Based on the data of the listing companied in energy industry as the samples, with the quantitative index selected, a ran- dom effect model was applied to the empirical study on the relationship between the quality released from the social responsi- bility report and the financial performances of the enterprises.