上市公司环境信息披露影响因素研究——以30家物流行业公司为例

Research on the Influencing Factors of Environmental Information Disclosure of Listed Companies——Take 30 Logistics Companies as an Example

环境信息披露是政府及社会公众了解和监督上市企业是否履行环境保护责任的有效途径。文中以上海证券交易所和深圳证券交易所上市的30家物流行业上市公司为研究样本,在结合企业治理、财务指标和外部监督的基础上,通过构建多元线性回归模型,考察研究了企业资产总值、盈利水平、负债程度、独立董事比例以及媒体关注度等与企业环境信息披露的关系与影响程度,最后提出建立长效跟踪机制、完善相关法律法规、建立信息披露标准并加强第三方审计等建议督促上市企业进行环境信息披露。

Environmental information disclosure is an effective way for the government and the public to understand and supervise whether listed companies fulfill their responsibilities for environmental protection. In this paper,30 listed companies listed in the Shanghai stock exchange and the Shenzhen stock exchange are listed as research samples. On the basis of corporate governance,financial indicators and external supervision,the total assets,profit level,debt degree and independent directors’ proportion of enterprises are investigated and studied on the basis of corporate governance,financial indicators and external supervision. And the relationship and influence degree of media attention and enterprise environmental information disclosure.Finally,it proposes to establish long effect tracking mechanism,improve relevant laws and regulations,establish information disclosure standards and strengthen the third party audit to supervise and urge listed enterprises to carry out environmental information disclosure.