企业环境信息披露水平内部影响因素探析

Analysis on the Internal Influencing Factors of Enterprise Environmental Information Disclosure Level

当前我国企业披露的环境信息存在多方面的问题,研究企业环境信息披露水平提高有重要实际意义和理论意义。选择在沪深A股上市的生物制品企业,采用内容评析法,依据上市生物制品企业2014~2018年年度报告的内容,对其环境信息披露水平进行了打分。通过构建回归模型,探析了企业环境信息披露水平的影响因素。从影响因素分析结果发现:企业规模、治理结构、监事情况、ISO环境体系认证、EHS环境管理体系对企业环境信息披露水平产生显著影响。根据分析结果,提出了相应的改善措施,以期提高企业环境信息披露水平,引导企业绿色发展。

At present,there are many problems in the environmental information disclosed by enterprises in China.It is of great practical and theoretical significance to study the improvement of the level of environmental information disclosed by enterprises.Representative biologics companies listed on Shanghai and Shenzhen A-shares were selected to score their environmental information disclosure level according to the contents of the annual reports of listed biologics companies from 2014 to 2018 by content evaluation method.By constructing a regression model,this paper analyzes the factors that influence the level of enterprise environmental information disclosure.From the analysis results of the influence factors,it is found that enterprise scale,governance structure,supervisors,ISO environmental system certification,EHS environmental management system have a significant impact on the level of enterprise environmental information disclosure.According to the analysis results,the corresponding improvement measures are put forward in order to improve the level of enterprise environmental information disclosure and guide the green development of enterprises.