江苏省上市公司环境信息披露与政府监管效应研究

Research on Environmental Information Disclosure and Government Supervision Effects of Listed Companies in Jiangsu Province

以2014—2016年连续三年单独发布社会责任报告的江苏省上市公司作为研究样本,运用描述性统计、相关性分析和多元线性回归方法对江苏省上市公司环境信息披露与政府监管效应进行研究。研究表明,上市公司所处地区的政府监管水平越高,环境信息披露质量就越高。在此基础上,提出了进一步加强政府监管、提高上市公司环境信息披露的主要路径。

Taking Jiangsu listed companies which issued social responsibility reports separately for three consecutive years from 2014 to 2016 as research samples,this paper uses descriptive statistics,correlation analysis and multiple linear regression methods to study the environmental information disclosure and government supervision effects of Jiangsu listed companies.The research shows that the higher the level of government supervision in the areas where listed companies are located,the higher the quality of environmental information disclosure.On this basis,the main ways to further strengthen government supervision and improve environmental information disclosure of listed companies are put forward.