企业环境信息披露行业差异研究——来自重污染行业的经验证据

为了研究企业环境信息披露水平的差异性,本文分析造成环境信息披露行业差异的原因,进而为企业提高环境信息披露水平提供理论指导,选取了2015年16个重污染行业以及160家上市公司的环境信息披露数据为研究对象,并运用方差分析法对不同行业上市公司环境信息披露的差异性依次进行"差异显著性、差异等级划分、等级间差异对比"的系统研究,结果表明:不同行业的环境信息披露水平存在着显著差异,而造成这种差异的原因是不同行业面临的政府压力、社会压力和内部监管不同。因此,可以通过加大政府、媒体和舆论的监管力度以及完善企业内部控制体系等途径来提高企业的环境信息披露水平。

In order to study the difference of enterprise environmental information disclosure, analyze the causes of the difference, and provide a theoretical guidance for enterprises to improve the level of environmental information disclosure, the article se- lected environmental information disclosures of 160 listed companies from 16 heavy polluting industries as the objects of re- search, carried a system analysis on the difference of significance, classification and the comparison of different levels by ANOVA. The results showed that there were significant differences in the environmental information disclosure levels of different industries, due to different government pressures, social pressures and internal supervisions in different industries. Therefore, we could improve the level of environmental information disclosure by increasing government supervision, media ＆ public opinion supervision, and improving the internal control system.