环境监管视角下信息公开对企业排污行为影响研究

The Impact of Information Disclosure on Enterprise's Emission Behavior from the Perspective of Environmental Supervision

环境信息公开是信息时代环境管理必不可少的手段,但环境问题错综复杂,牵涉多方利益主体,作用效果难以明确。本文从环境监管视角研究信息公开对企业排污行为影响。基于2004—2015年中国284个地级市面板数据,以2008年出台的环境信息公开作为政策冲击构造准自然实验,本文采用双重差分倾向得分匹配法(PSM-DID)和中介效应模型评估环境信息公开效果及其作用机制,并进一步探讨了信息公开与环境监管之间的交互效应,得到结论:(1)环境信息公开显著抑制了企业排污行为;(2)环境信息公开通过调整产业结构和促进技术创新实现减排效果;(3)环境信息公开与环境监管的交互作用对企业环境行为影响显著。

Environmental information disclosure is an essential means of environmental management in the information age,but environmental problems are complex,involving multiple stakeholders,and the effect is difficult to be evaluated.This paper studies the impact of information disclosure on enterprise emission behavior from the perspective of environmental supervision.PSM-DID and intermediary effect model are used to evaluate the effect and mechanism of environmental information disclosure based on the panel data of 284 cities in China from 2004 to 2015»and the interaction effect between information disclosure and environmental supervision is further discussed.The conclusions are as follows:(1)The disclosure of environmental information significantly constrains environmental behavior of enterprises(2)Environmental information publicity reduces pollutant emission by adjusting industrial structure and promoting technological innovation.(3)The interaction between information disclosure and environmental supervision has a vsignificant impact on corporate environmental behavior.